THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. M/S HOSDURGSERVICE CO-OPERATIVE BANK LTD

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ITA/111/2019HC KeralaKLHC01013946201929 January 2021Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala, upon considering the memo filed by the Senior Standing Counsel for the Income Tax Department to withdraw the appeal, ordered the dismissal of the appeal as withdrawn. The Court also noted that a refund of proportionate court fee had been granted in a similar previous case (I.T.A. No. 74 of 2016), and directed the Registry to make the refund of court fee to the extent admissible in law. No decision on the merits of the original dispute was made.

What were the facts?

This case involves an Income Tax Appeal filed by the Principal Commissioner of Income Tax, Kozhikode (the Revenue) against an order of the ITAT, Cochin Bench dated September 18, 2018. The respondent is M/s Hosdurg Service Co-operative Bank Ltd. The appeal was filed before the High Court of Kerala. A memo dated January 14, 2021, was filed by the Senior Standing Counsel for the Income Tax Department seeking to withdraw the appeal. The High Court noted a previous judgment in I.T.A. No. 74 of 2016 regarding the refund of proportionate court fee.

What were the issues?

1. Whether the appeal filed by the Revenue should be dismissed as withdrawn, as per the memo filed by the appellant. Contentions: Assessee: No specific contentions are recorded for the assessee in the provided judgment. Revenue: The Revenue, through its Senior Standing Counsel, filed a memo dated January 14, 2021, to withdraw the appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 29TH DAY OF JANUARY 2021 / 9TH MAGHA, 1942 ITA.No.111 OF 2019 AGAINST THE ORDER IN ITA 547/Coch/2017 DATED 18-09-2018 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/APPELLANT/RESPONDENT/REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME TAX KOZHIKODE SRI.CHRISTOPHER ABRAHAM, SR.STANDING COUNSEL,INCOME TAX DEPARTMENT RESPONDENT/RESPONDENT/APPELLANT/ASSESSEE: M/S HOSDURGSERVICE CO-OPERATIVE BANK LTD HOSDURG, KASARGOD R1 BY ADV. SRI.T.MADHU R1 BY ADV. SMT.C.R.SARADAMANI THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 29.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.Appeal No.111/19 -:2:- JUDGMENT Dated this the 29th day of January, 2021 S.V.Bhatti

, J. Memo dated 14.01.2021 filed by Sri.Christopher Abraham, learned Senior Standing Counsel, Income Tax Department to withdraw the appeal is ordered. The appeal is accordingly dismissed as withdrawn. Sri.Christopher Abraham draws our attention to the judgment of this Court in I.T.A. No.74 of 2016 dated 11.11.2019 and states that refund of proportionate court fee, taking into consideration the memo filed to withdraw the appeal etc., has been granted. Refund of proportionate court fee is ordered. Hence the Registry makes refund of court fee to the extent admissible in law. Sd/-

S.V.BHATTI JUDGE Sd/- BECHU KURIAN THOMAS JUDGE vps

I.T.Appeal No.111/19 -:3:- APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE-A TRUE COPY OF THE ASSESSMENT ORDER DATED 31/12/14. ANNEXURE-B TRUE COPY OF THE APPELLATE ORDER DATED 13/06/2017 PASSED BY THE COMMISSIONER OF INCOME TAX(APPEALS) ANNEXURE-C TRUE COPY OF THE ORDER DATED 18/09/2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL.

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