THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. M/S. NAVIGANT BPM (INDIA) PRIVATE LIMITED,

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ITA/116/2019HC KeralaKLHC01025875201911 November 2019Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MRS. JUSTICE ANU SIVARAMAN3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted permission to the appellant (Revenue) to withdraw the appeal. The decision was based on a memo filed by the standing counsel for the Government of India (Taxes), citing the latest litigation policy of the Income Tax Department as the reason for withdrawal. Consequently, the appeal was dismissed as withdrawn. The court also directed the Registry to refund the court fee to the extent admissible under the relevant statutory provisions. No other issues were decided on merits.

What were the facts?

This case involves an Income Tax Appeal filed by the Principal Commissioner of Income Tax, Thiruvananthapuram, against M/s. Navigant BPM (India) Private Limited. The appeal was filed against an order dated 23-10-2018 passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, in ITA No. 57/COCH/2016. 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 is not detailed, other than the fact that it reached the High Court after an order from the ITAT.

What were the issues?

The primary issue before the High Court was whether to allow the withdrawal of the appeal. The appellant, the Revenue, sought permission to withdraw the appeal based on the latest litigation policy of the Income Tax Department. The respondent, the assessee, is not recorded as having made any arguments in this specific proceeding, as the appeal was withdrawn by the appellant. The question was solely whether the court should grant permission for withdrawal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN MONDAY, THE 11TH DAY OF NOVEMBER 2019 / 20TH KARTHIKA, 1941 ITA.No.116 OF 2019 AGAINST THE ORDER DATED 23-10-2018 IN ITA 57/COCH/2016 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/RESPONDENT/REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM. BY ADV. SRI.CHRISTOPHER ABRAHAM RESPONDENT/APPELLANT/ASSESSEE: M/S. NAVIGANT BPM (INDIA) PRIVATE LIMITED, 2ND FLOOR, PAMBA BUILDING, TECHNOPARK CAMPUS, TRIVANDRUM- 695581. R1 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR R1 BY ADV. SRI.K.JOHN MATHAI R1 BY ADV. SRI.JOSON MANAVALAN R1 BY ADV. SRI.KURYAN THOMAS R1 BY ADV. SRI.PAULOSE C. ABRAHAM THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 11.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA No.116/2019 -2- C.K. ABDUL REHIM, J. & ANU SIVARAMAN, J. ------------------------------------------------- I.T. Appeal No. 116 OF 2019 ------------------------------------------------- DATED THIS THE 11th DAY OF NOVEMBER, 2019 J U D G M E N T Abdul Rehim, J.: Standing counsel for Government of India (Taxes) had filed memo praying for withdrawal of the appeal, based on the latest litigation policy of the Income Tax Department. 2. Accordingly, permission is granted to the appellant for withdrawal of the appeal. The appeal stands dismissed as withdrawn. 3. The Registry shall make refund of the court fee to the extent admissible under the relevant statutory provisions. Sd/- C.K.ABDUL REHIM JUDGE Sd/- ANU SIVARAMAN JUDGE AMG

ITA No.116/2019 -3- APPENDIX PETITIONER'S EXHIBITS: ANNEXURE A TRUE COPY OF THE ORDER U/S 143(3) R.W.S 92CA R.W.S 144C OF THE INCOME TAX ACT, 1961 OF THE ASSESSING OFFICER DATED 16.12.2015. ANNEXURE B TRUE COPY OF THE PROCEEDINGS OF THE DISPUTE RESOLUTION PANEL-2, BANGALORE DATED 23.11.2015. ANNEXURE C TRUE COPY OF THE ORDER OF THE ITAT IN IT(TP)ANO.57/COCH/2016, FOR THE ASST.YEAR 2011-12 DATED 23.10.2018.

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