THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. DEEPA NAIR,

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ITA/41/2018HC KeralaKLHC01061507201811 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 Consequently, the appeal was dismissed as withdrawn.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. The judgment does not record any decision on the merits of the original dispute, as the appeal was withdrawn. Therefore, no principle can be extracted for citation in other cases regarding the substantive issues that might have been before the ITAT.

What were the facts?

This is an Income Tax Appeal filed by the Principal Commissioner of Income Tax, Thiruvananthapuram, against an order dated October 5, 2017, passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, in ITA No. 365/Coch/2015. The appeal was filed by the Revenue. The respondent is Deepa Nair, daughter and legal heir of late Sri C.P. Vasudevan Nair. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history involves the filing of the appeal before the High Court of Kerala.

What were the issues?

1. Whether the appeal filed by the Revenue should be permitted to be withdrawn based on the latest litigation policy of the Income Tax Department. (Question of procedure/policy) The Revenue, through its standing counsel, argued for the withdrawal of the appeal, citing the latest litigation policy of the Income Tax Department. No arguments were recorded for the assessee regarding the 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 C.K.ABDUL REHIM & THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN MONDAY, THE 11TH DAY OF NOVEMBER 2019 / 20TH KARTHIKA, 1941 ITA.No.41 OF 2018 AGAINST THE ORDER DATED 05-10-2017 IN ITA 365/COCH/2015 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/RESPONDENT/REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME TAX THIRUVANATHAPURAM BY ADV. SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT RESPONDENT/APPELLANT/ASSESSEE: DEEPA NAIR, DAUGHTER AND LEGAL HEIR OF LATE. SRI C.P VASUDEVAN NAIR FLAT NO. 9, SIVAPARVATHI APARTMENTS, NEAR VIJAYA SREE EYE HOSPITAL, DILKUSH ROAD KOTTAPURAM, POOTHLE, THRISSUR – 680004. *SMT. DEEPA VASUDEVAN NAIR, 1/821, SREE PARAMESWARAM, MEDICAL COLLEGE P.O., KUMARAPURAM, THIRUVANANTHAPURAM – 695 011. R1 BY ADV. SRI.T.M.SREEDHARAN (SR.) R1 BY ADV. SMT.NISHA JOHN R1 BY ADV. SRI.V.P.NARAYANAN R1 BY ADV. SRI.R.BHASKARA KRISHNAN R1 BY ADV. SHRI.A.K.ANANDA VISHNU * ADDRESS OF THE RESPONDENT IS MODIFIED AS PER ORDER DATED 09-10-2018 IN IA No.3/18 IN ITA No.41/18. THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 11.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA No.41/2018 -2- C.K. ABDUL REHIM, J. & ANU SIVARAMAN, J. ------------------------------------------------- I.T. Appeal No. 41 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.41/2018 -3- APPENDIX PETITIONER'S EXHIBITS: ANNEXURE-A TRUE COPY OF THE ORDER OF THE ASSESSING OFFICER U/S.143(3) R.W.SEC.153A DATED 31/12/2009 ANNEXURE-B TRUE COPY OF THE ORDER U/S.16A(3) OF THE WEALTH TAX ACT, 1957 READ WITH SECTION 50C(2) OF THE INCOME TAX ACT, 1961 DATED 14/3/2014 OF THE DISTRICT VALUATION OFFICER, VALUATION CELL INCOME TAX DEPARTMENT, CHENNAI. ANNEXURE-C TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS) DATED 30/3/2015 ANNEXURE-D TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN ITA NO. 365/COCH/2015 DATED 5/10/2017

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