THE PRINCIPAL COMMISSIONER OF INCOME TAX KOCHI-1 vs. M/S. FANCY MEGA PROJECTS PVT. LTD

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ITA/4/2018HC KeralaKLHC01019120201810 February 2020Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR.JUSTICE T.V.ANILKUMAR3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the permission sought by the appellant's counsel to withdraw the Income Tax Appeal. Consequently, the appeal was dismissed as withdrawn. The court directed the Registry to refund the court fee in accordance with prevailing statutory provisions. No findings were made on the merits of the case, as the appeal was disposed of on the procedural ground of withdrawal. No specific ratio decidendi can be extracted for future citation on substantive tax law principles, as the decision is purely procedural.

What were the facts?

This case involves an Income Tax Appeal filed by the Principal Commissioner of Income Tax, Kochi-1, against an order passed by the ITAT, Cochin Bench, dated June 16, 2017. The appeal was filed before the High Court of Kerala. The appellant, represented by its Standing Counsel, sought permission from the High Court to withdraw the appeal. The respondent is M/s. Fancy Mega Projects Pvt. Ltd. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history is limited to the filing of the appeal and the subsequent request for withdrawal.

What were the issues?

The primary issue before the High Court was whether to grant permission to the appellant (Principal Commissioner of Income Tax) to withdraw the Income Tax Appeal. The appellant's counsel sought this permission. The judgment does not record any specific arguments from the respondent (M/s. Fancy Mega Projects Pvt. Ltd.) on the matter of withdrawal. No specific questions of law or fact were framed for determination by the High Court, as the appeal was withdrawn before any substantive adjudication.

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 MR.JUSTICE T.V.ANILKUMAR MONDAY, THE 10TH DAY OF FEBRUARY 2020 / 21ST MAGHA, 1941 ITA.No.4 OF 2018 AGAINST THE ORDER IN ITA 21/COCH/2017 DATED 16-06-2017 OF I.T.A.TRIBUNAL, COCHIN BENCH APPELLANT: THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOCHI-1, KOCHI, INCOME TAX OFFICES, CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, KOCHI-682018. BY ADVS. SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENTS: M/S. FANCY MEGA PROJECTS PVT. LTD 36/1685, JUDGES AVENUE, KALOOR, KOCHI-682017. R1 BY ADV. SRI.SAJI VARGHESE THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 10.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T. Appeal No.4/2018 -2- C.K. ABDUL REHIM, J. & T.V. ANILKUMAR, J. ------------------------------------------------- I.T. Appeal No. 4 OF 2018 ------------------------------------------------- DATED THIS THE 10th DAY OF FEBRUARY, 2020 J U D G M E N T Abdul Rehim, J: Standing Counsel for Government of India (Taxes) appearing for the appellant seeks permission of this court to withdraw the above Appeal. 2. Permission granted. The above Income Tax Appeal is hereby dismissed as withdrawn. 3. The Registry shall refund the court fee in accordance with the prevailing statutory provisions. Sd/- C.K.ABDUL REHIM JUDGE Sd/- T.V.ANILKUMAR JUDGE AMG

I.T. Appeal No.4/2018 -3- APPENDIX PETITIONER'S EXHIBITS: ANNEXURE A COPY OF THE ASSESSMENT ORDER U/S. 143(3) DATED 24.03.2016 FOR A.Y. 2013-14. ANNEXURE B COPY OF CIT(APPEALS) ORDER IN ITA NO.271/CIT(A)- I/2016-17 DATED 7/12/2017. ANNEXURE C CERTIFIED PLUS COPY OF THE APPELLATE ORDER OF THE ITAT COCHIN BENCH IN ITA NO.21/COCH/2017 DATED 16/06/2017 FOR A.Y. 2013-14.

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