THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. THE PERINTHALMANNA SERVICE CO-OPERATIVE BANK LTD.,

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ITA/128/2019HC KeralaKLHC01083779201811 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 of Kerala granted permission to the appellant (Revenue) to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.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 No decision on the merits of the original dispute was made, as the appeal was withdrawn before any substantive adjudication.

What were the facts?

This is an appeal filed by the Principal Commissioner of Income Tax, Kozhikode, against an order passed by the ITAT, Cochin Bench, in ITA No. 282/Coch/2017 dated May 31, 2018. The respondent in the appeal is M/s. The Perinthalmanna Service Co-operative Bank Ltd., Malappuram. The appeal was admitted by the High Court of Kerala. The standing counsel for the Government of India (Taxes) filed a memo praying for the withdrawal of the appeal.

What were the issues?

1. Whether the appeal filed by the Revenue should be permitted to be withdrawn. This issue arises from the memo filed by the standing counsel for the Government of India (Taxes) seeking withdrawal of the appeal based on the latest litigation policy of the Income Tax Department. Contentions: Assessee: Not recorded. Revenue: The Revenue, through its standing counsel, sought permission to withdraw the appeal based on the latest litigation policy of the Income Tax Department.

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.128 OF 2019 AGAINST THE ORDER IN ITA 282/COCH/ 2017 DATED 31-05-2018 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/RESPONDENT/RESPONDENT/REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOZHIKODE. BY ADVS. SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT RESPONDENT/APPELLANT/APPELLANT/ASSESSEE: M/S. THE PERINTHALMANNA SERVICE CO-OPERATIVE BANK LTD., MALAPPURAM. R1 BY ADV. SMT.LATHA ANAND R1 BY ADV. SRI.S.VISHNU (ARIKKATTIL) THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 11.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA No.128/2019 -2- C.K. ABDUL REHIM, J. & ANU SIVARAMAN, J. ------------------------------------------------- I.T. Appeal No. 128 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.128/2019 -3- APPENDIX PETITIONER'S EXHIBITS: ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED 02.03.2015. ANNEXURE B TRUE COPY OF THE APPELLATE ORDER DATED 20.03.2017 PASSED BY THE COMMISSIONER OF INCOME TAX(APPEALS). ANNEXURE C CERTIFIED COPY OF THE ORDER DATED 31.05.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL.

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