THE COMMISSIONER OF INCOME TAX vs. M/S.KENTON LEISURE SERVICES (P) LTD.

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ITA/111/2013HC KeralaKLHC01025996201319 September 2018Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE ASHOK MENON3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala dismissed the appeal as withdrawn, based on instructions received by the Revenue's Standing Counsel to withdraw the appeal due to the litigation policy. While the appeal was dismissed as withdrawn, the High Court explicitly stated that the questions of law were left open. This means that the decision to withdraw does not set a precedent on the underlying legal issues, and those questions remain undecided. No operative directions were issued regarding the assessment or any deletion/remand.

What were the facts?

This appeal was filed by the Commissioner of Income Tax, Thiruvananthapuram, against a judgment of the ITAT, Cochin Bench, for the assessment year 2007-08. The respondent is M/s. Kenton Leisure Services (P) Ltd. The specific order or action under challenge and the amount in dispute are not detailed in the provided text. The procedural history is limited to the filing of this appeal before the High Court of Kerala.

What were the issues?

The judgment does not explicitly frame the questions of law that the Tribunal had to decide. The appeal before the High Court was withdrawn by the Revenue on the basis of the litigation policy. Therefore, no arguments were presented by either the assessee or the revenue before the High Court on the merits of the case. The High Court did not adjudicate on any specific legal or factual issues.

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. 111 of 2013 AGAINST THE JUDGMENT IN ITA 686/2010 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 20-11-2012 FOR THE ASSESSMENT YEAR 2007-08 APPELLANT: THE COMMISSIONER OF INCOME TAX THIRUVANANTHAPURAM BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/S: M/S.KENTON LEISURE SERVICES (P) LTD. TCS EXECUTIVE HOSTEL, ATTINKUZHY, KAZHAKKUTTAM THIRUVANANTHAPURAM 695582 THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A 111/2013 ::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 111/2013 ::3 :: APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE AGREEMENT OF CONSTRUCTION DT. 03.08.99 WITH SUPPLEMENTARY AGREEMENT DT. 06/10/2001 ANNEXURE A1 TRUE COPY OF THE AGREEMENT OF PROVISION AND MAINTENANCE OF AMENITIES AND FACILITIES DT. 03.08.99 WITH SUPPLEMENTARY AGREEMENT DT. 06/10/2001 ANNEXURE A2 TRUE COPY OF THE AGREEMENT OF LEASE DT. 03/08/99 WITH SUPPLEMENTARY AGREEMENT DT. 06/10/2001 ANNEXURE B TRUE COPY OF THE ORDER OF THE ASSESSING OFFIECR U/S 143 (3) DATED 19/12/2008 ANNEXURE C TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 06/09/2010 ANNEXURE D CERTIFIED COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 20/11/2012 WITH A COPY

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