THE COMMISSIONER OF INCOME TAX, vs. M/S.CHINNAN SONS JEWELLERS,

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ITA/46/2013HC KeralaKLHC01025931201304 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 permitted the Revenue to withdraw the appeal. The reasoning provided is that the learned Standing Counsel for the Revenue, on instructions, submitted that the Revenue may be permitted to withdraw the appeal on the basis of the litigation policy framed by the Central Board of Direct Taxes. Consequently, the appeal was permitted to be withdrawn, leaving open the questions of law. No specific findings were made on the merits of the case, and the operative direction was to allow the withdrawal of the appeal.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax, Trichur (the Revenue) against an order passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, in ITA No. 18/2012. The respondent is M/s. Chinnan Sons Jewellers. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history leading to this appeal before the High Court is that the Revenue filed the present appeal against the ITAT's order.

What were the issues?

1. Whether the Revenue should be permitted to withdraw the appeal. This issue arises from the Revenue's submission to the Court. The Revenue argued that they should be permitted to withdraw the appeal based on the litigation policy framed by the Central Board of Direct Taxes. The Assessee's arguments are not recorded in the provided text.

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 THURSDAY ,THE 04TH DAY OF OCTOBER 2018 / 12TH ASWINA, 1940 ITA.No. 46 of 2013 AGAINST THE ORDER/JUDGMENT IN ITA 18/2012 of I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: THE COMMISSIONER OF INCOME TAX, TRICHUR. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: M/S.CHINNAN SONS JEWELLERS, T.B.ROAD, VADAKKANCHERRY P.O, VADAKKANCHERRY-678 683. BY ADVS. SRI.ANIL D. NAIR KUM.MEKHALA M.BENNY SMT.MARY JOSSY SRI.ASISH MOHAN SRI.G.KRISHNAKUMAR (MALLYA) SRI.P.JINISH PAUL SRI.R.SREEJITH THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 04.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA 46/2013 2

JUDGMENT Vinod Chandran, J. The learned Standing Counsel, Government of India (Taxes) submits, on instructions, that the Revenue may be permitted to withdraw the appeal on the basis of the litigation policy framed by the Central Board of Direct Taxes. Hence, the appeal is permitted to be withdrawn, leaving open the questions of law. K.VINOD CHANDRAN JUDGE ASHOK MENON JUDGE

ITA 46/2013 3 APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A:OF THE STATEMENT RECORDED UNDER SECTION 132(4) FROM SRI.M.C.JOSE, MANAGING PARTNER. ANNEXURE AA: TYPEWRITTEN COPY OF THE STATEMENT. ANNEXURE B: AOF THE ASSESSMENT ORDER UNDER SECTION 143(3) DATED 28.11.2003. ANNEXURE C:OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 26.10.2004. ANNEXURE D:OF THE APPEAL MEMORANDUM FILED BEFORE THE ITAT. ANNEXURE E: CERTIFIED COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 22.06.2012 WITH A COPY.

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