THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. THE CALICUT NORTH SERVICE CO-OPERATIVE BANK LTD.,

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ITA/183/2019HC KeralaKLHC01087473201829 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 dated January 14, 2021, filed by the learned Senior Standing Counsel for the Income Tax Department to withdraw the appeal, ordered the withdrawal. Consequently, the appeal was dismissed as withdrawn. The Court also noted that refund of proportionate court fee had been granted in a similar case (I.T.A. No. 74 of 2016) and directed the Registry to make the refund of court fee to the extent admissible in law. No decision on the merits of the original dispute was made.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Kozhikode, against an order of the ITAT, Cochin Bench, dated June 20, 2018, in ITA No. 490/Coch/2017. The respondent in the appeal was M/s The Calicut North Service Co-operative Bank Ltd. A memo dated January 14, 2021, was filed by the learned Senior Standing Counsel for the Income Tax Department 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 similar circumstances.

What were the issues?

1. Whether the appeal filed by the Revenue should be dismissed as withdrawn, as per the memo filed by the appellant. (Question of procedure) Contentions: Assessee: No arguments recorded for the assessee. Revenue: The Revenue, through its Senior Standing Counsel, filed a memo seeking to withdraw the appeal.

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.183 OF 2019 AGAINST THE ORDER IN ITA 490/Coch/2017 DATED 20.6.2018 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/RESPONDENT/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 THE CALICUT NORTH SERVICE CO-OPERATIVE BANK LTD., VENGERI, KARUVISSERI, KOZHIKODE. 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.183/19 -: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.183/19 -:3:- APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED 31.08.2015. ANNEXURE B TRUE COPY OF THE APPELLATE ORDER DATED 18.05.2017 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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