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

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ITA/152/2019HC KeralaKLHC01087501201829 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 dated January 14, 2021, filed by the learned Senior Standing Counsel for the Income Tax Department to withdraw the appeal, ordered the withdrawal. Consequently, the appeal was dismissed as withdrawn. The court also noted that refund of proportionate court fee had been granted in a related case (ITA No. 74 of 2016) considering such withdrawal memos, and directed the Registry to make the refund of court fee to the extent admissible in law. No decision was made on the merits of the original appeal.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Kozhikode, against an order passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, in ITA No. 491/2017 dated June 20, 2018. The respondent is M/s Calicut North Service Co-operative Bank Ltd., Vengeri. The appeal was heard by the High Court of Kerala. A memo dated January 14, 2021, was filed by the learned Senior Standing Counsel for the Income Tax Department to withdraw the appeal. The court noted that refund of proportionate court fee had been granted in a related matter, ITA No. 74 of 2016, considering the withdrawal memo.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn, considering the memo filed by the appellant. The appellant, through its learned Senior Standing Counsel, sought to withdraw the appeal. The respondent's contentions are not recorded in the judgment. No specific legal provisions or precedents were discussed in relation to the withdrawal of the appeal itself, as the matter was disposed of based on the appellant's request.

AI-generated summary — verify with the full judgment below

ITA No.152 of 2019 1 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.152 OF 2019 AGAINST THE ORDER IN ITA 491/2017 DATED 20-06-2018 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT: THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOZHIKODE BY ADVS. CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT K.M.V.PANDALAI, INCOME TAX DEPARTMENT RESPONDENT: M/S CALICUT NORTH SERVICE CO-OPERATIVE BANK LTD., VENGERI, KARUVISSERI, KOZHIKODE. THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 29.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA No.152 of 2019 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 Css/

ITA No.152 of 2019 3 APPENDIX APPELLANT'S EXHIBITS: ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED 7.12.2015 ANNEXURE B TRUE COPY OF THE APPELLATE ORDER DATED 18.5.2017 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS). ANNEXURE C TRUE COPY OF THE ORDER DATED 20.6.2018 PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL.

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