THE COMMISSIONER OF INCOME TAX, TVM. vs. M/S.BABY MARINE SARAS,

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ITA/105/2009HC KeralaKLHC01024866200919 September 2018Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE ASHOK MENON3 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal noted that the learned Standing Counsel for the Revenue had instructions to withdraw the appeal on the basis of the litigation policy. Consequently, the appeal was dismissed as withdrawn. However, the questions of law were expressly left open. No decision on the merits of the case was made.

What were the facts?

This is an Income Tax Appeal (ITA No. 105 of 2009) filed by the Commissioner of Income Tax, Thiruvananthapuram, against a judgment of the ITAT, Cochin Bench, dated July 29, 2008. The assessment year in question is 2000-01. The appeal was filed by the Revenue. The respondent is M/s. Baby Marine Saras, Kollam. The appeal was finally heard on September 19, 2018.

What were the issues?

The appeal was filed by the Revenue. The learned Standing Counsel for the Government of India (Taxes) submitted that they have instructions from the Revenue to withdraw the appeal based on the litigation policy. The judgment does not explicitly state the questions of law that were to be decided, nor does it record any specific arguments made by either the assessee or the revenue prior to the withdrawal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON WEDNESDAY,THE 19TH DAY OF SEPTEMBER 2018 / 28TH BHADRA, 1940 ITA.No. 105 of 2009 AGAINST THE JUDGMENT IN ITA 267/2005 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 29-07-2008 ASSESSMENT YEAR 2000-01 APPELLANT: THE COMMISSIONER OF INCOME TAX, TVM. THIRUVANANTHAPURAM. BY ADV. SRI.P.K.R. MENON, SR. COUNSEL GOI (TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: M/S.BABY MARINE SARAS, KOLLAM BY ADV. SRI.ANIL D. NAIR THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A 105/2009 ::2 :: JUDGMENT The learned Standing Counsel, Government of India (Taxes) submits that he has instruction from the Revenue to withdraw the appeal on the basis of the litigation policy. In such circumstance, the appeal is dismissed as withdrawn, but, however,leaving the questions of law open. Sd/- K.VINOD CHANDRAN JUDGE Sd/- ASHOK MENON jma JUDGE

I.T.A 105/2009 ::3 :: APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE ORDER OF THE ASSESSING OFFICER 143(3)/147 DATED 17.1.2003. ANNEXURE B TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 7.10.2004. ANNEXURE C TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 29.7.2008.

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