THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. M/S.ULLIYERI SERVICE CO-OPERATIVE BANK LTD.,

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ITA/207/2019HC KeralaKLHC01042751201929 January 2021Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala considered the memo filed by the appellant's counsel, Sri. Christopher Abraham, seeking to withdraw the appeal. The Court ordered that the memo be taken on record. Consequently, the appeal was dismissed as withdrawn. The Court also directed the Registry to refund the proportionate court fee to the extent admissible in law, noting that a similar refund had been granted in another related appeal (ITA No. 74 of 2016) where a withdrawal memo was filed. No decision was made on the merits of the original dispute.

What were the facts?

The appellant, the Principal Commissioner of Income Tax, Kozhikode, filed an appeal against an order dated January 17, 2019, passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench. The respondent is M/s. Ulliyeri Service Co-operative Bank Ltd., Ulliyeri, Kozhikode. The appeal was filed before the High Court of Kerala. On January 14, 2021, a memo was filed by the appellant's counsel seeking to withdraw the appeal. The Court noted that refund of proportionate court fee had been granted in a related matter, ITA No. 74 of 2016, based on a similar withdrawal memo.

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Principal Commissioner of Income Tax, Kozhikode, against the order of the ITAT, Cochin Bench, should be permitted to be withdrawn. Assessee's Contentions: No specific contentions are recorded for the assessee (respondent) as the appeal was withdrawn by the appellant before any substantive arguments could be made. The judgment only notes the filing of a memo to withdraw the appeal. Revenue's Contentions: The revenue (appellant) filed a memo dated January 14, 2021, seeking to withdraw the appeal. The reason for withdrawal is not explicitly stated in the judgment, but it is implied that the appellant no longer wished to pursue 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.207 OF 2019 AGAINST THE ORDER IN ITA 488/2018 DATED 17-01-2019 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOZHIKODE. BY ADV. SRI.CHRISTOPHER ABRAHAM RESPONDENT/S: M/S.ULLIYERI SERVICE CO-OPERATIVE BANK LTD., ULLIYERI, 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:

ITA No.207/2019 -2- J U D G M E N T 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. 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.

ITA No.207/2019 -3- 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

ITA No.207/2019 -4- 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 25/07/2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS). ANNEXURE C TRUE COPY OF THE ORDER DATED 17/01/2019 PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL.

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