THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S.KUTHANNUR SERVICE CO-OPERATIVE BANK LTD

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ITA/223/2019HC KeralaKLHC01035550201903 September 2019Author: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala, based on the submission made by the Standing Counsel for the appellant (Revenue), noted that the issue involved in the appeal had become infructuous due to a subsequent development of the recalling of the order of the tribunal. Consequently, the Revenue requested permission to withdraw the appeal. The Court allowed this request and dismissed the appeal as withdrawn. The Registry was directed to refund the court fee. No specific findings were made on the merits of the original dispute, as the appeal was disposed of on the procedural ground of withdrawal.

What were the facts?

The Principal Commissioner of Income Tax, Trichur (Revenue) filed an appeal before the High Court of Kerala against an order passed by the ITAT, Cochin Bench. The appeal was filed against the order in ITA 467/COCH/2018 dated 29-11-2018. The assessee is M/s. Kuthannur Service Co-operative Bank Ltd. The appeal was admitted on 03.09.2019. During the hearing on 03.09.2019, the Standing Counsel for the appellant (Revenue) submitted that due to a subsequent development, specifically the recalling of the tribunal's order, the issue involved in the appeal had become infructuous. Consequently, the Revenue requested permission to withdraw the appeal.

What were the issues?

1. Whether the appeal has become infructuous due to the recalling of the ITAT's order. The Revenue argued that the appeal had become infructuous because the order of the Tribunal, which was the subject of the appeal, had subsequently been recalled. Based on this development, the Revenue requested to withdraw the appeal. The judgment does not record any specific arguments from the assessee regarding the infructuousness of the appeal or any counter-arguments to the Revenue's request for withdrawal.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI TUESDAY, THE 03RD DAY OF SEPTEMBER 2019 / 12TH BHADRA, 1941 ITA.No.223 OF 2019 AGAINST THE ORDER IN ITA 467/COCH/2018 DATED 29-11-2018 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/RESPONDENT/RESPONDENT/REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME TAX TRICHUR. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/APPELLANT/APPELLANT/ASSESSSEE: M/S.KUTHANNUR SERVICE CO-OPERATIVE BANK LTD KUTHANNUR, PALAKKAD-678721. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 03.09.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K. ABDUL REHIM & R. NARAYANA PISHARADI, JJ. ----------------------------------------------- I.TA.No. 223 of 2019 --------------------------------------------------- Dated this the 3rd day of September, 2019

JUDGMENT Abdul Rehim,J Standing Counsel for the appellant submitted that, based on the subsequent development of recalling of the order of the tribunal, the issue involved in the above appeal has become infructuous. Therefore it is requested that the appeal may be permitted to be withdrawn.

Hence the above appeal is hereby dismissed as withdrawn. The Registry shall make refund of the court fee remitted in accordance with the relevant provisions of the law. Sd/-C.K. ABDUL REHIM, JUDGE. R. NARAYANA PISHARADI, JUDGE. lsn APPENDIX PETITIONER'S EXHIBITS: ANNEXURE AOF THE ASSESSMENT ORDER DATED 24.03.2016. ANNEXURE BOF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 31.07.2018. ANNEXURE COF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 29.11.2018. ANNEXURE DOF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 31.05.2018. RESPONDENTS EXHIBITS: NILP.A TO JUDGE LSN

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