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

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ITA/127/2019HC KeralaKLHC01087467201809 February 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 considered the memo dated January 14, 2021, filed by the learned Senior Standing Counsel for the Income Tax Department, seeking to withdraw the appeal. The Court ordered that the memo be taken on record and accordingly dismissed the appeal as withdrawn. The Court also noted that refund of proportionate court fee had been granted, taking into consideration the memo filed to withdraw the appeal, and directed the Registry to make the refund to the extent admissible in law. No specific findings on the merits of the original appeal were made as it was withdrawn.

What were the facts?

This is an Income Tax Appeal (ITA No. 127 of 2019) filed before the High Court of Kerala at Ernakulam. The appellant is the Principal Commissioner of Income Tax, Kozhikode, and the respondent is M/s. The Chungathara Service Co-operative Bank Ltd. The appeal challenges an order passed by the Income Tax Appellate Tribunal (ITAT), Additional Bench, Ernakulam, in ITA No. 401/2017 dated June 12, 2018. The appeal was finally heard on February 9, 2021. A memo dated January 14, 2021, was filed by the appellant's counsel to withdraw the appeal.

What were the issues?

The primary issue before the High Court was whether the appeal filed by the Revenue should be dismissed as withdrawn, based on the memo filed by the appellant. The appellant (Principal Commissioner of Income Tax) sought to withdraw the appeal. The respondent (The Chungathara Service Co-operative Bank Ltd.) did not file any specific arguments recorded in this judgment regarding the withdrawal. The court was to decide on the application 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 TUESDAY, THE 09TH DAY OF FEBRUARY 2021 / 20TH MAGHA,1942 ITA.No.127 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 401/2017 DATED 12-06-2018 OF I T A TRIBUNAL/AGRL.I.T.ADDITIONAL .BENCH,ERNAKULAM APPELLANT/S: THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOZHIKODE. BY ADVS. CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT K.M.V.PANDALAI, INCOME TAX DEPARTMENT RESPONDENT/S: M/S.THE CHUNGATHARA SERVICE CO-OPERATIVE BANK LTD., CHUNGATHARA, MALAPPURAM. R1 BY ADV. SRI.S.ARUN RAJ R1 BY ADV. SMT.C.T.SUJA THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 09.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A. No.127/2019 -2- J U D G M E N T Dated this the 9th day of February 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. 2. 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. 3. 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 jjj

I.T.A. No.127/2019 -3- APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED 16.3.2015 ANNEXURE B TRUE COPY OF THE APPELLATE ORDER DATED 30.5.2017 PASSED BY THE COMMISSIONER OF INCOME- TAX(APPEALS), ANNEXURE C TRUE COPY OF THE ORDER DATED 12.6.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL

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