THOMAS JORDY vs. PRINCIPAL COMMISSIONER OF INCOME TAX

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ITA/11/2021HC KeralaKLHC01036991201911 May 2021Author: HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V,HONOURABLE MRS. JUSTICE M.R.ANITHA3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court, in its order dated 11.05.2021, noted that a memo had been filed by the learned counsel for the appellant. Based on this memo, the Court ordered that the appeal would stand dismissed as not pressed. This means the appellant chose not to pursue the appeal further. The Court did not delve into the merits of the case or the ITAT's order. No specific findings were made on any issues, and no reasoning was provided beyond acknowledging the appellant's decision to withdraw the appeal. The operative direction was to dismiss the appeal.

What were the facts?

This matter concerns an Income Tax Appeal (ITA No. 11 of 2021) filed before the High Court of Kerala at Ernakulam. The appeal was filed by Thomas Jordy, proprietor of Notetech Software, against the Principal Commissioner of Income Tax. The appeal challenges an order passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, in ITA No. 22/COCH/2016 dated 30-11-2018. The specific assessment year(s) and the amount in dispute are not recorded in the provided judgment excerpt. The procedural history leading to this appeal before the High Court is also not detailed.

What were the issues?

The High Court was to decide the appeal filed by the assessee, Thomas Jordy, against the order of the ITAT. However, the specific grounds of appeal or the questions of law framed for determination by the High Court are not recorded in the provided excerpt. The judgment only indicates that a memo was filed by the learned counsel for the appellant. Therefore, the contentions of the assessee and the revenue on any specific issues are not available. The judgment is silent on the arguments presented by either side.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
ITA NO. 11 OF 2021 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V & THE HONOURABLE MRS. JUSTICE M.R.ANITHA TUESDAY, THE 11TH DAY OF MAY 2021 / 21ST VAISAKHA, 1943 ITA NO. 11 OF 2021 AGAINST THE ORDER/JUDGMENT IN ITA 22/COCH/2016 DATED 30-11-2018 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/APPELLANT/ASSESSEE: THOMAS JORDY AGED 52 YEARS PROPRIETOR, NOTETECH SOFTWARE, PCRA 77, 9TH AVENUE, P. C. ROAD, AZAD ROAD, KALOOR - ERNAKULAM - 682017. BY ADVS. DR.K.P.PRADEEP SRI.SANAND RAMAKRISHNAN SMT.NEENA ARIMBOOR SRI.T.T.BIJU SMT.T.THASMI SMT.ANJANA KANNATH RESPONDENT/RESPONDENT/REVENUE: PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL REVENUE BUILDING, I S PRESS ROAD, KOCHI, ERNAKULAM - 682018. SRI CHRISTOPHER ABRAHAM SC THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 11.05.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA NO. 11 OF 2021 2

JUDGMENT RAJA VIJAYARAGHAVAN V, J In view of the memo filed by the learned counsel, this appeal will stand dismissed as not pressed. RAJA VIJAYARAGHAVAN V JUDGE M.R.ANITHA JUDGE ps/11/5/2021

ITA NO. 11 OF 2021 3 APPENDIX OF ITA 11/2021 PETITIONER'S EXHIBITS: ANNEXURE AOF THE ORDER DATED 20.11.2015 ISSUED BY THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOCHI. ANNEXURE BOF THE ORDER IN APPEAL NO. ITA NO.22/COCH/2016 DATED 30.11.2018 OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH. ANNEXURE COF THE ORDER NO.ACNPJ8570D/2011-12 DATED 28.02.2014 ISSUED BY THE INCOME TAX OFFICER, WARD 2(1), KOCHI.

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