THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S Q BURST TECJNOLOGIES PVT. LTD.

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ITA/76/2016HC KeralaKLHC01026875201611 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 of Kerala 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 Consequently, the appeal was dismissed as withdrawn.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 No decision on the merits of the case was made, as the appeal was withdrawn by the Revenue.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Thiruvananthapuram (Revenue) against an order dated 17-11-2015 in ITA 173/COCH/2015 of the Income Tax Appellate Tribunal (ITAT), Cochin Bench. The respondent assessee is M/s Q Burst Technologies Pvt. Ltd. The appeal was admitted by the High Court of Kerala. The procedural history indicates that the Revenue sought to withdraw the appeal.

What were the issues?

1. Whether the appeal filed by the Revenue is to be dismissed as withdrawn, based on a memo filed by the standing counsel for the Government of India (Taxes)? Assessee's Arguments: The judgment does not record any specific arguments made by the assessee. The matter proceeded based on the Revenue's request for withdrawal. Revenue's Arguments: The Revenue, through its standing counsel, filed a memo praying for the withdrawal of the appeal. This request was based on the latest litigation policy of the Income Tax Department.

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.76 OF 2016 AGAINST THE ORDER DATED 17-11-2015 IN ITA 173/COCH/2015 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/APPELLANT/RESPONDENT/REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME TAX THIRUVANANTHAPURAM. BY ADVS. SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT SRI.K.M.V.PANDALAI INCOME TAX DEPARTMENT RESPONDENT/RESPONDENT/APPELLANT/ASSESSEE: M/S Q BURST TECJNOLOGIES PVT. LTD. 3RD FLOOR, LEELA TOWERS, KESAVADASAPURAM, PATTOM PO, THIRUVANANTHAPURAM PIN-695023. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 11.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA No.76/2016 -2- C.K. ABDUL REHIM, J. & ANU SIVARAMAN, J. ------------------------------------------------- I.T. Appeal No. 76 OF 2016 ------------------------------------------------- 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.76/2016 -3- APPENDIX PETITIONER'S EXHIBITS: ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER. ANNEXURE B TRUE COPY OF THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), TRIVANDRUM. ANNEXURE C TRUE COPY OF THE ORDER PASSED BY THE ITAT, COCHIN BENCH IN ITA.173/COCH/2015 DATED 17-11-2015

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