THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. SHRI.P.P.UMMERKUTTY

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ITA/98/2016HC KeralaKLHC01026897201609 October 2018Author: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE ASHOK MENON3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the submission made by the learned Senior Counsel for the assessee regarding the non-maintainability of the appeal due to the litigation policy of the Central Board of Direct Taxes. In light of this submission, the Court permitted the appeal to be withdrawn. The question of law was expressly left open. No decision was made on the merits of the case.

What were the facts?

This is an appeal filed by the Principal Commissioner of Income Tax against an order passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench. The appeal pertains to the block period from 1987-88 to 1997-98. The specific order of the ITAT under challenge is recorded as 'OTHERS 1/2013' dated 09-03-2016. The assessee is Shri. P.P. Ummerkutty. The appeal was heard by the High Court of Kerala.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable in light of the litigation policy framed by the Central Board of Direct Taxes? Contentions: Assessee: The learned Senior Counsel for the assessee submitted that the appeal is not maintainable due to the litigation policy framed by the Central Board of Direct Taxes. Revenue: No specific contentions were recorded for the Revenue in the judgment.

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 K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 09TH DAY OF OCTOBER 2018 / 17TH ASWINA, 1940 ITA.No. 98 of 2016 AGAINST THE ORDER IN OTHERS 1/2013 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 09-03-2016 FOR BLOCK PERIOD 1987-88 TO 1997-98 APPELLANT/S: THE PRINCIPAL COMMISSIONER OF INCOME TAX AAYAKARBHAVAN, RESIDENCY ROAD, MYSURU, PIN- 570010. BY ADVS. SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT SRI.K.M.V.PANDALAI INCOME TAX DEPARTMENT RESPONDENT/S: SHRI.P.P.UMMERKUTTY AGRI VILLAGE, BETTALI POST, VIRAJPET, KODAGU BY ADVS. SRI.ANIL D. NAIR KUM.MEKHALA M.BENNY KUM.SOUMYA PRAKASH SRI.R.SREEJITH THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 09.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA No.98/2016 ::2 ::

JUDGMENT The learned Senior Counsel submits that the appeal is not maintainable due to the litigation policy framed by the Central Board of Direct Taxes. In such circumstance, the appeal is permitted to be withdrawn leaving open the question of law. K.VINOD CHANDRAN JUDGE ASHOK MENON JUDGE

ITA No.98/2016 APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE AOF ASSESSMENT ORDER DATED 5.3.1999 PASSED BY THE DY. COMMISSIONER OF INCOME-TAX, INVESTIGATION CIRCLE, CALICUT ANNEXURE BOF APPELLATE ORDER PASSED BY THE COMMISSIONER OF INCOME -TAX (APPEALS), COCHIN ON 23.7.1999 ANNEXURE COF ORDER PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL ON 28.12.2001 ANNEXURE DOF JUDGMENT DATED 3.11.2009 PASSED BY THIS HON'BLE COURT ANNEXURE EOF PENALTY ORDER DATED 8.7.2002 PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX ANNEXURE FOF APPELLATE ORDER DATED 5.1.2005 PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS) ANNEXURE GOF TRIBUNAL'S ORDER DATED 27.4.2007 ANNEXURE HOF PENALTY ORDER DATED 27.9.2010 ANNEXURE IOF APPELLATE ORDER DATED 21.11.2012 ANNEXURE JOF APPEAL FORM NO.36 WITH GROUNDS OF APPEAL FILED BEFORE THE TRIBUNAL ANNEXURE K CERTIFIED COPY OF INCOME-TAX APPELLATE TRIBUNAL DATED 9.3.2016

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