THE PRINCIPAL COMMISSIONER OF INCOME-TAX vs. M/S. PARAGON BIOMEDICAL INDIA (P) LTD.

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ITA/36/2018HC KeralaKLHC01019152201811 November 2019Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MRS. JUSTICE ANU SIVARAMAN3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted permission to the appellant (Revenue) to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn. The Court directed the Registry to refund the court fee to the extent admissible under the relevant statutory provisions. No decision was made on the merits of the case, as the appeal was disposed of on the procedural ground of withdrawal. The judgment does not record any specific findings on the substantive issues that might have been raised in the appeal, nor does it provide a ratio decidendi for future cases on the merits.

What were the facts?

This case involves an Income Tax Appeal filed by the Principal Commissioner of Income-tax, Thiruvananthapuram (the Revenue) against an order dated October 4, 2017, passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench. The appeal was filed against M/s. Paragon Biomedical India (P) Ltd. (now known as M/s. Cliniface Clinical Research (P) Ltd.) (the Assessee). The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to this appeal before the High Court is not detailed, other than the fact that the ITAT had passed an order which is now under challenge.

What were the issues?

The Tribunal did not have to decide any substantive issues as the appeal was withdrawn. The only procedural matter was the appellant's request to withdraw the appeal. The Revenue sought permission to withdraw the appeal based on the latest litigation policy of the Income Tax Department. The Assessee's contentions are not recorded as the appeal was withdrawn before any substantive arguments could be made.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN MONDAY, THE 11TH DAY OF NOVEMBER 2019 / 20TH KARTHIKA, 1941 ITA.No.36 OF 2018 AGAINST THE ORDER DATED 04-10-2017 IN ITA 249/COCH/2016 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/APPELLANT/RESPONDENT/REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME-TAX THIRUVANANTHAPURAM. BY ADV. SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT RESPONDENT/RESPONDENT/APPELLANT/ASSESSEE: M/S. PARAGON BIOMEDICAL INDIA (P) LTD. (NOW KNOWN AS M/s. CLINIFACE CLINICAL RESEARCH (P)LTD.) B-16, 'GAYATHRI',TECHNOPARK CAMPUS,KARIAVATTOM, TRIVANDRUM - 695 581. THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 11.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA No.36/2018 -2- C.K. ABDUL REHIM, J. & ANU SIVARAMAN, J. ------------------------------------------------- I.T. Appeal No. 36 OF 2018 ------------------------------------------------- DATED THIS THE 11th DAY OF NOVEMBER, 2019 J U D G M E N T Abdul Rehim, J.: Standing counsel for Government of India (Taxes) had filed memo praying for withdrawal of the appeal, based on the latest litigation policy of the Income Tax Department. 2. Accordingly, permission is granted to the appellant for withdrawal of the appeal. The appeal stands dismissed as withdrawn. 3. The Registry shall make refund of the court fee to the extent admissible under the relevant statutory provisions. Sd/- C.K.ABDUL REHIM JUDGE Sd/- ANU SIVARAMAN JUDGE AMG

ITA No.36/2018 -3- APPENDIX PETITIONER'S EXHIBITS: ANNEXURE A TRUE COPY OF THE ORDER OF THE ASSESSING OFFICER U/A 143 (3) DATED 18-03-2013. ANNEXURE B TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), DATED 29-03-2016. ANNEXURE C TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH IN ITA.249/COCH/2016 DATED 04-10-2017

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