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

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ITA/167/2019HC KeralaKLHC01087485201829 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 filed by the learned Senior Standing Counsel for the Income Tax Department, ordered the withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn. The Court also noted that a refund of proportionate court fee had been granted, taking into consideration the memo to withdraw the appeal, 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 dispute between the Revenue and the assessee.

What were the facts?

This matter concerns Income Tax Appeal No. 167 of 2019 filed before the High Court of Kerala at Ernakulam. The appeal was filed by the Principal Commissioner of Income Tax, Kozhikode (the Revenue) against an order passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated June 20, 2018, in ITA No. 534/Coch/2017. The respondent in the appeal is M/s Ramanattukara Service Co-operative Bank Ltd. The appeal was listed for final hearing on January 29, 2021. A memo was filed by the Revenue's counsel seeking to withdraw the appeal.

What were the issues?

The primary issue before the High Court was whether the appeal filed by the Revenue should be permitted to be withdrawn. The Revenue, through its counsel, sought to withdraw the appeal. The judgment does not record any specific arguments from the assessee's side regarding the withdrawal. The question of law or mixed law and fact that the Tribunal had to decide is not explicitly stated in the provided text, as the appeal was withdrawn before any substantive adjudication on the merits. The Revenue's contention was to withdraw the appeal, as evidenced by the memo filed.

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.167 OF 2019 AGAINST THE ORDER IN ITA 534/Coch/2017 DATED 20-06-2018 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/RERSPONDENT/RESPONDENT/REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME TAX KOZHIKODE BY ADVS. SRI.CHRISTOPHER ABRAHAM, SR.STANDING COUNSEL,INCOME TAX DEPARTMENT SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT RESPONDENT/APPELLANT/APPELLANT/ASSESSEE: M/S RAMANATTUKARA SERVICE CO-OPERATIVE BANK LTD FAROOK COLLEGE P.O., KOZHIKODE. R1 BY ADV. SRI.R.SUDHISH R1 BY ADV. SMT.M.MANJU THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 29.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.Appeal No.167/19 -: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 vps

I.T.Appeal No.167/19 -:3:- APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED 9.2.2016 ANNEXURE B TRUE COPY OF THE APPELLATE ORDER DATED 14.6.2017 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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