SHRI.P.GOPALAKRISHNAN ALIAS DILEEP vs. THE COMMISSIONER OF INCOME TAX,

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ITA/24/2020HC KeralaKLHC01000085202017 March 2021Author: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala accepted the memo filed by the appellant, Shri. P. Gopalakrishnan alias Dileep, dated February 17, 2021. The memo requested permission to withdraw the appeal because the assessee intended to settle the dispute under the 'Vivad Se Vishwas' scheme. Consequently, the Court dismissed the appeal as withdrawn. The reasoning is based solely on the assessee's request and the Court's acceptance of that request, without delving into the merits of the original dispute or the 'Vivad Se Vishwas' scheme itself. No specific ratio decidendi for future cases on the merits of the scheme or appeal withdrawal procedures was established, beyond the procedural acceptance of the withdrawal request.

What were the facts?

The appeal was filed by Shri. P. Gopalakrishnan alias Dileep against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated August 1, 2019. The respondent was the Commissioner of Income Tax. The appellant sought permission to withdraw the appeal. The reason provided for withdrawal was that the assessee was availing the option to settle the dispute under the 'Vivad Se Vishwas' scheme. The High Court of Kerala considered the memo filed by the appellant seeking permission to withdraw the appeal.

What were the issues?

1. Whether the appeal can be withdrawn by the assessee to avail the 'Vivad Se Vishwas' scheme? (Question of law) Assessee's Contention: The assessee, through a memo dated February 17, 2021, sought permission to withdraw the appeal. The stated reason was the assessee's decision to settle the dispute under the 'Vivad Se Vishwas' scheme. No specific legal arguments or reliance on authorities were recorded in the judgment for this contention, other than the filing of the memo itself. Revenue's Contention: The judgment does not record any specific contentions made by the revenue regarding the withdrawal of the appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 17TH DAY OF MARCH 2021 / 26TH PHALGUNA, 1942 ITA.No.24 OF 2020 AGAINST THE ORDER IN ITA 164/2016 DATED 01-08-2019 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: SHRI.P.GOPALAKRISHNAN ALIAS DILEEP AGED 52 YEARS V.I.P.ROAD, ALUVA. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.JOB ABRAHAM SRI.AJAY V.ANAND RESPONDENT/S: THE COMMISSIONER OF INCOME TAX, C.R.BUILDINGS, I.S.PRESS ROAD, COCHIN-682018. R1 BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 17.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

-2- J U D G M E N T Dated this the 17th day of March 2021 S.V. Bhatti, J. Counsel for the appellant has filed memo dated 17.02.2021 seeking permission to withdraw the appeal as the assessee is availing the option to settle the dispute under 'Vivad Se Vishwas' scheme. Memo dated 17.02.2021 is accepted. The appeal is dismissed as withdrawn. S.V.BHATTI JUDGE BECHU KURIAN THOMAS JUDGE jjj -3-

Appendix — schedule of exhibits
APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2009-10 DATED 30.10.2011. ANNEXURE B TRUE COPY OF THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEAL) 7.1.2016. ANNEXURE C TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BEFORE THE INCOME TAX APPELLATE TRIBUNAL. ANNEXURE D TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 1.08.2019.

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