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

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ITA/184/2019HC KeralaKLHC01035518201929 January 2021Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court considered the memo dated 14.1.2021 filed by the learned Senior Standing Counsel for the Income Tax Department to withdraw the appeal. The Court ordered that the appeal be dismissed as withdrawn. The Court also noted that proportionate court fee refund had been granted in a related appeal (I.T.A. No. 74 of 2016), taking into consideration the memo filed to withdraw the appeal. Consequently, the Registry was directed to make the refund of court fee to the extent admissible in law. No specific findings on the merits of the original dispute before the ITAT were made, as the appeal was disposed of on the procedural ground of withdrawal.

What were the facts?

This is an appeal filed by the Principal Commissioner of Income Tax, Kozhikode (Revenue) against an order passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench in ITA No. 402/Coch/2018. The respondent is M/s The Edacheri Service Co-operative Bank Limited, Vadakara, Kozhikode (Assessee). The appeal was filed before the High Court of Kerala. A memo dated 14.1.2021 was filed by the Revenue seeking to withdraw the appeal. The High Court noted that proportionate court fee refund had been granted in a related matter, I.T.A. No. 74 of 2016.

What were the issues?

The primary issue before the High Court was whether the appeal filed by the Revenue should be dismissed as withdrawn, based on the memo filed by the Revenue's counsel. The Revenue, through its counsel Sri. Christopher Abraham, sought to withdraw the appeal. The Assessee was represented by Adv. Sri. P. Raghunath and Adv. Sri. Premjit Nagendran. No specific arguments were recorded for the Assessee regarding the withdrawal, as the Revenue initiated the process. The question before the Court was to consider and allow the memo for withdrawal of 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.184 OF 2019 AGAINST THE ORDER IN ITA 402/Coch/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/APPELLANT/RESPONDENT/REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOZHIKODE BY SRI.CHRISTOPHER ABRAHAM, SR.STANDING COUNSEL, INCOME TAX DEPARTMENT RESPONDENT/RESPONDENT/APPELLANT/ASSESSEE: M/S THE EDACHERI SERVICE CO-OPERATIVE BANK LIMITED, VADAKARA KOZHIKODE R1 BY ADV. SRI.P.RAGHUNATH R1 BY ADV. SRI.PREMJIT NAGENDRAN 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.184/19 -:2:- JUDGMENT Dated this the 29th day of January, 2021 S.V.Bhatti

, J. Memo dated 14.1.2021 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.184/19 -:3:- APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE-A TRUE COPY OF THE ASSESSMENT ORDER DATED 28.12.2017 ANNEXURE-B TRUE COPY OF THE APPELLATE ORDER DATED 22.05.2018 PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS) ANNEXURE-C TRUE COPY OF THE ORDER DATED 30.11.2018 PASSED BY THE INCOME - TAX APPELLATE TRIBUNAL

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