THE COMMISSIONER OF INCOME TAX, vs. M.C.VINOD

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ITA/6/2013HC KeralaKLHC01025891201304 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 submitted, on instructions, that the Revenue may be permitted to withdraw the appeal based on 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 Consequently, the appeal was permitted to be withdrawn, leaving open the questions of law.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 no operative directions were issued other than the withdrawal of the appeal.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax, Trichur (the Revenue) against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated June 8, 2012, in ITA No. 31/2005. The respondent is M.C. Vinod. The appeal was heard by the High Court of Kerala at Ernakulam on October 4, 2018. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the ITAT order is also not detailed.

What were the issues?

1. Whether the appeal filed by the Revenue should be permitted to be withdrawn based on the litigation policy framed by the Central Board of Direct Taxes? (Question of law) The Revenue, through its learned Standing Counsel, submitted that it may be permitted to withdraw the appeal on the basis of the litigation policy framed by the Central Board of Direct Taxes. The judgment does not record any specific arguments from the respondent (assessee).

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. 6 of 2013 AGAINST THE ORDER/JUDGMENT IN ITA 31/2005 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 08-06-2012 APPELLANT/S: THE COMMISSIONER OF INCOME TAX, TRICHUR. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: M.C.VINOD MECHERY HOUSE,P.O. OLLUR, THRISSUR-680306 BY ADVS. SRI.ASISH MOHAN KUM.MEKHALA M.BENNY SMT.MARY JOSSY SMT.PREETHA S.NAIR SRI.ANIL D. NAIR SRI.G.KRISHNAKUMAR (MALLYA) SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.P.GOPINATH 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 6/2013 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 6/2013 3 APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE AOF THE ORDER U/S.158BC R.W.S 143(3) DATED 28/11/2003. ANNEXURE BOF THE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS) DATED 05/11/2004. ANNEXURE COF THE APPEAL MEMORANDUM FILED BEFORE THE ITAT ANNEXURE D CERTIFIED COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 08/06/2012. ANNEXURE EOF THE RETURN OF INCOME FILED BY THE ASSESSEE FOR THE BLOCK PERIOD 01-04-1995 TO 20-11-2001. ANNEXURE FOF THE RETURN OF INCOME FILED BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2002- 03.

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