M/S.GAC SHIPPING (INDIA) PVT. LTD vs. THE COMMISSIONER OF INCOME TAX
What did the High Court hold?
The High Court granted the appellant (assessee) permission to withdraw the appeals, as prayed for by their counsel. This permission was granted with the liberty to avail the benefits under the 'Vivad Se Vishwas' scheme. Consequently, the appeals were dismissed. The Court did not decide on the merits of the original dispute that led to the ITAT's order. The ratio decidendi is that an assessee can withdraw an appeal if permitted by the court, especially when seeking to avail a beneficial scheme like 'Vivad Se Vishwas'.
What were the facts?
These appeals were filed by M/s. GAC Shipping (India) Pvt. Ltd. against the common order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated March 6, 2015. The appeals pertained to Assessment Year 2006-07. The assessee, M/s. GAC Shipping (India) Pvt. Ltd., represented by its Director, Dr. Roy Mathews, challenged the ITAT's order. The respondent was the Commissioner of Income Tax. The appeals were heard by the High Court of Kerala.
What were the issues?
The primary issue before the High Court was whether the assessee should be permitted to withdraw the appeals. The assessee, through its counsel, sought liberty to withdraw the appeals without prejudice to its rights to avail benefits under the 'Vivad Se Vishwas' scheme. The Revenue's contentions are not recorded in the judgment. No specific questions of law were framed or discussed as the appeals were withdrawn.
AI-generated summary — verify with the full judgment below
Heard together (3 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 17TH DAY OF FEBRUARY 2021 / 28TH MAGHA,1942 ITA.No.168 OF 2016 AGAINST THE COMMON ORDER OF I.T.A.TRIBUNAL, COCHIN BENCH, COCHIN DATED 06-03-2015 IN ITA 804/COCH/2013 – ASST. YEAR 2006-07 APPELLANT/ APPELLANT/ ASSESSEE :- M/S.GAC SHIPPING (INDIA) PVT. LTD., GAC HOUSE, P.O.BOX NO.515, SUBRAMANIAN ROAD, WILLINGDON ISLAND, KOCHI - 682 003 REP. BY THE DIRECTOR, DR.ROY MATHEWS BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.DIVYA RAVINDRAN SRI.V.P.NARAYANAN RESPONDENT/ RESPONDENT/ REVENUE : THE COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDING, I.S PRESS ROAD, KOCHI- 682 018 R1 BY ADV. SRI.P.K.R.MENON, SR.COUNSEL GOI TAXES R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 17.02.2021, ALONG WITH ITA.169/2016, ITA.170/2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
[ ITA.168/2016, ITA.169/2016 & ITA.170/2016 ] 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 17TH DAY OF FEBRUARY 2021 / 28TH MAGHA,1942 ITA.No.169 OF 2016 AGAINST THE COMMON ORDER OF I.T.A.TRIBUNAL, COCHIN BENCH, COCHIN DATED 06-03-2015 IN ITA 803/COCH/2013 – ASST. YEAR 2006-07 APPELLANT/ APPELLANT/ ASSESSEE :- M/S.GAC SHIPPING (INDIA) PVT. LTD GAC HOUSE, P.O.BOX NO.515, SUBRAMANIAN ROAD, WILLINGDON ISLAND, KOCHI – 682 003 REP.BY THE DIRECTOR, DR. ROY MATHEWS BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.DIVYA RAVINDRAN SRI.V.P.NARAYANAN RESPONDENT/ RESPONDENT/ REVENUE : THE COMMISSIONER OF INCOME TAX CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, KOCHI – 682 018 R1 BY ADV. SRI.P.K.R.MENON, SR.COUNSEL GOI TAXES R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 17.02.2021, ALONG WITH ITA.168/2016, ITA.170/2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
[ ITA.168/2016, ITA.169/2016 & ITA.170/2016 ] 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 17TH DAY OF FEBRUARY 2021 / 28TH MAGHA,1942 ITA.No.170 OF 2016 AGAINST THE COMMON ORDER OF I.T.A.TRIBUNAL, COCHIN BENCH, COCHIN DATED 06-03-2015 IN ITA 317/COCH/2014 – ASST. YEAR 2006-07 APPELLANT/ APPELLANT/ ASSESSEE :- M/S.GAC SHIPPING (INDIA) PVT. LTD GAC HOUSE, P.O.BOX NO.515, SUBRAMANIAN ROAD, WILLINGDON ISLAND, KOCHI – 682 003, REPRESENTED BY THE DIRECTOR, DR.ROY MATHEWS BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.DIVYA RAVINDRAN SRI.V.P.NARAYANAN RESPONDENT/ RESPONDENT/ REVENUE : THE COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, KOCHI – 682 018 R1 BY ADV. SRI.P.K.R.MENON, SR.COUNSEL, GOI TAXES R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 17.02.2021, ALONG WITH ITA.168/2016, ITA.169/2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
[ ITA.168/2016, ITA.169/2016 & ITA.170/2016 ] 4 JUDGMENT Dated this the 17th day of February 2021 S.V.Bhatti, J. Learned counsel V.P.Narayanan appearing for the appellant, seeks liberty of the Court to withdraw the appeals without prejudice to the rights of the assessee to avail the benefit under 'Vivad Se Vishwas' scheme. Appellant is permitted to withdraw the appeals by granting the liberty as prayed for. The instant appeals are dismissed accordingly. Sd/- S.V.BHATTI, JUDGE Sd/- BECHU KURIAN THOMAS, JUDGE RKM
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