THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. THE ERAMALA SERVICE CO-OPERATIVE BANK LIMITED

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ITA/177/2019HC KeralaKLHC01087470201809 February 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 considered the memo dated January 14, 2021, filed by the learned Senior Standing Counsel for the Income Tax Department, seeking to withdraw the appeal. The Court ordered that the appeal be dismissed as withdrawn. The Court also noted that a refund of proportionate court fee had been granted in a related appeal (ITA No. 74 of 2016) and accordingly ordered the refund of proportionate court fee in this case to the extent admissible in law. No specific issues regarding the merits of the original assessment or the ITAT's order were decided as the appeal was withdrawn.

What were the facts?

This matter concerns an appeal filed by the Principal Commissioner of Income Tax, Kozhikode, against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated June 20, 2018. The appeal was filed before the High Court of Kerala. The respondent is The Eramala Service Co-operative Bank Limited. A memo dated January 14, 2021, was filed by the appellant's counsel seeking to withdraw the appeal. The High Court noted that proportionate court fee refund had been granted in a related matter, ITA No. 74 of 2016, and ordered the refund of proportionate court fee in this case as well.

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of Income Tax, Kozhikode, against the order of the ITAT, Cochin Bench, dated June 20, 2018, should be dismissed as withdrawn. Contentions: Assessee: Not recorded in the judgment. Revenue: The appellant (Principal Commissioner of Income Tax) filed a memo dated January 14, 2021, seeking to withdraw the appeal. The revenue relied on the memo to request the dismissal of the appeal as withdrawn.

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 TUESDAY, THE 09TH DAY OF FEBRUARY 2021 / 20TH MAGHA,1942 ITA.No.177 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 603/2017 DATED 20-06-2018 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: THE PRINCIPAL COMMISSIONER OF INCOME TAX KOZHIKODE. BY ADVS. CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT K.M.V.PANDALAI, INCOME TAX DEPARTMENT RESPONDENT/S: THE ERAMALA SERVICE CO-OPERATIVE BANK LIMITED ORKKATTERI, VADAKARA, KOZHIKODE. R1 BY ADV. DR.K.P.PRADEEP R1 BY ADV. SMT.T.THASMI THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 09.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A. No. 177/2019 -2- J U D G M E N T Dated this the 9th day of February 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. 2. 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. 3. 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 jjj

I.T.A. No. 177/2019 -3- APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE-A TRUE COPY OF THE ASSESSMENT ORDER DATED:4/12/2015. ANNEXURE-B TRUE COPY OF THE APPELLATE ORDER DATED:14.07.2017 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.

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