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

PDF · subscribers
ITA/166/2019HC KeralaKLHC01087493201829 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 ordered the memo dated 14.01.2021, filed by the appellant's counsel seeking to withdraw the appeal, to be accepted. Consequently, the appeal was dismissed as withdrawn. The Court also noted that the appellant's counsel had drawn attention to a previous judgment of the Court in I.T.A. No.74 of 2016, which had granted a refund of proportionate court fee. Following this, the Court ordered the refund of proportionate court fee to the extent admissible in law. No specific findings were made on the merits of the original appeal, as it was disposed of on the ground of withdrawal.

What were the facts?

The appellant, the Principal Commissioner of Income Tax, Kozhikode, filed an Income Tax Appeal (ITA) No. 166 of 2019 before the High Court of Kerala. This appeal was against an order dated June 20, 2018, passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, in ITA No. 531/2017. The respondent is M/s The Villiapally Service Co-operative Bank Ltd. The appeal was finally heard on December 5, 2019. Subsequently, on January 14, 2021, a memo was filed by the appellant's counsel to withdraw the appeal. The Court considered this memo.

What were the issues?

1. Whether the appeal filed by the Principal Commissioner of Income Tax, Kozhikode, against the order of the ITAT, Cochin Bench, should be dismissed as withdrawn. This issue arises from the filing of a memo by the appellant seeking to withdraw the appeal. Contentions: Assessee: No specific contentions recorded for the assessee regarding the withdrawal of the appeal. Revenue: The appellant (Revenue) filed a memo dated 14.01.2021 through its learned Senior Standing Counsel, Sri. Christopher Abraham, to withdraw the appeal. The Revenue also drew the Court's attention to a previous judgment in I.T.A. No.74 of 2016 dated 11.11.2019, concerning the refund of proportionate court fee.

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.166 OF 2019 AGAINST THE ORDER IN ITA 531/2017 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 THE VILLIAPALLY SERVICE CO-OPERATIVE BANK LTD., VILLIAPALLY, VADAKARA, KOZHIKODE -673542. R1 BY ADV. SRI.P.RAGHUNATH R1 BY ADV. SRI.PREMJIT NAGENDRAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12- 2019, THE COURT ON 29-01-2021 DELIVERED THE FOLLOWING:

ITA No.166/2019 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 PETITIONER'S EXHIBITS: ANNEXURE -A: TRUE COPY OF THE ASSESSMENT ORDER DATED:23.11.2015. ANNEXURE-B: TRUE COPY OF THE APPELLATE ORDER DATED:15.06.2017 PASSED BY THE COMMISSIONER OF INCOME TAX(APPEALS). ANNEXURE-C: TRUE COPY OF THE ORDER DATED:20.06.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL.

Recent GST High Court judgments

Search GST case law →