THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. EDACHERI SERVICE CO-OPERATIVE BANK LTD.
What did the High Court hold?
The High Court allowed the memo dated January 14, 2021, filed by the learned Senior Standing Counsel for the Income Tax Department to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn. The Court also ordered the refund of proportionate court fee, referencing a previous judgment in I.T.A. No. 74 of 2016 where similar relief was granted. The Registry was directed to make the refund to the extent admissible in law. No other issues were decided on merits.
What were the facts?
This case involves an appeal filed by the Principal Commissioner of Income Tax, Kozhikode (the Revenue) against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated June 20, 2018. The respondent is M/s Edacheri Service Co-operative Bank Ltd. The appeal was filed before the High Court of Kerala. A memo was filed by the Revenue on January 14, 2021, seeking to withdraw the appeal. The High Court noted a previous judgment in I.T.A. No. 74 of 2016 where refund of proportionate court fee was granted in a similar situation.
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The primary issue before the High Court was whether the appeal filed by the Revenue should be dismissed as withdrawn, based on the memo filed by the appellant.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 (Revenue) sought to withdraw the appeal. The respondent (assessee) did not file any arguments on record. The High Court was to decide on the application for withdrawal and consequential orders regarding court fees.
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 FRIDAY, THE 29TH DAY OF JANUARY 2021 / 9TH MAGHA, 1942 ITA.No.157 OF 2019 AGAINST THE ORDER IN ITA 473/2017 DATED 20-06-2018 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/RESPONDENT/RESPONDENT/REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME TAX KOZHIKODE BY ADVS. CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT K.M.V.PANDALAI, INCOME TAX DEPARTMENT SRI.KMV.PANDALAI RESPONDENT: M/S EDACHERI SERVICE CO-OPERATIVE BANK LTD. EDACHERI, VADAKARA, KOZHIKODE THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 29.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
ITA No.157 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/
APPENDIX APPELLANT'S EXHIBITS: ANNEXURE A: TRUE COPY OF THE ASSESSMENT ORDER DATED 12.01.2016. ANNEXURE B: TRUE COPY OF THE APPELLATE ORDER DATED 16/05/2017 PASSED BY THE COMMISSIONER OF INCOME TAX(APPEALS) ANNEXURE C: TRUE COPY OF THE ORDER DATED 20.06.18 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL.
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