THE COMMISSIONER OF INCOME TAX, TVPM vs. M/S. BABY MARINE INTERNATIONAL, KOLLAM

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ITA/152/2009HC KeralaKLHC01024913200919 September 2018Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE ASHOK MENON4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned Standing Counsel for the Revenue had instructions to withdraw the appeal on the basis of the litigation policy. Consequently, the High Court dismissed the appeal as withdrawn. However, the Court explicitly stated that the questions of law were left open. This means that the merits of the case were not decided, and the withdrawal does not set any precedent on the legal issues that might have been raised. No specific relief was granted or denied on the substantive grounds of appeal.

What were the facts?

This appeal was filed by the Commissioner of Income Tax, Thiruvananthapuram, against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated July 29, 2008. The assessment year in question is 2000-2001. The appeal was filed before the High Court of Kerala. The respondent is M/s. Baby Marine International, Kollam. The appeal was heard by a Division Bench of the High Court.

What were the issues?

The primary issue before the High Court was whether the appeal filed by the Revenue should be proceeded with. The Revenue, through its learned Standing Counsel, submitted that it had instructions to withdraw the appeal based on the prevailing litigation policy. No specific questions of law were debated or decided by the High Court as the appeal was withdrawn. The assessee's contentions, if any, are not recorded as the appeal was withdrawn by the Revenue before any substantive arguments were presented.

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. 152 of 2009 AGAINST THE ORDER/JUDGMENT IN ITA 268/2005 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 29-07-2008 ASSESSMENT YEAR 2000-2001 APPELLANT: THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM. BY ADV. SRI.P.K.R. MENON, SR.COUNSEL GOI (TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT: M/S. BABY MARINE INTERNATIONAL, KOLLAM KALLUVILA, THANGASSERY, KOLLAM. BY ADVS. SMT.NIVEDITA A KAMATH SRI.ANIL D. NAIR THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A 152/2009 ::2 ::

I.T.A 152/2009 ::3 :: 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 152/2009 ::4 :: APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE ORDER ASSESSING OFFICER 143(3)/147 DATED 17.1.2003. ANNEXURE B TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS) DATED 7.10.2004. ANNEXURE C TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 29.7.2008.

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