THE PRINCIPAL COMMISSIONER OF INCOME TAX-2, vs. STATE BANK OF INDIA,

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ITA/81/2019HC KeralaKLHC01021655201915 December 2021Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE A. BADHARUDEEN3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the appellant's counsel, Sri Christopher Abraham, sought liberty to withdraw the appeal, based on instructions received from the appellant. Consequently, the High Court ordered that the Income Tax Appeal No. 81 of 2019 stands dismissed as withdrawn. No findings were made on any substantive issues, and the reasoning is solely based on the appellant's request for withdrawal. No part of the appeal was decided on merits, and no operative directions were issued other than the dismissal of the appeal as withdrawn.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-2, Mumbai, against an order passed by the ITAT, Cochin Bench in ITA No. 181/2017. The respondent in the appeal is the State Bank of India, successor to State Bank of Travancore. 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 it being an appeal against an ITAT order.

What were the issues?

The appeal was listed for admission. The appellant's counsel, Sri Christopher Abraham, informed the Court that he had received instructions from the appellant to withdraw the appeal. No specific questions of law or fact were framed or discussed in this judgment, nor were any arguments presented by either the assessee or the revenue regarding the merits of the case. The judgment solely records the appellant's request to withdraw 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 A. BADHARUDEEN WEDNESDAY, THE 15TH DAY OF DECEMBER 2021 / 24TH AGRAHAYANA, 1943 ITA NO. 81 OF 2019 AGAINST THE ORDER IN ITA 181/2017 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: THE PRINCIPAL COMMISSIONER OF INCOME TAX-2, MUMBAI. BY ADV SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT RESPONDENT/S: STATE BANK OF INDIA, (SUCCESSOR TO STATE BANK OF TRAVANCORE), CORPORATE CENTRE, STATE BANK BHAVAN, MADAM CAMA ROAD, NARIMAN POINT, MUMBAI-400021, (PAN AAGCS9120G). BY ADV SRI.A.KUMAR, SC, SBI THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 15.12.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A. No. 81/2019 -2- J U D G M E N T S.V. Bhatti, J. Mr Christopher Abraham, learned Standing Counsel, referring to the instructions received from the appellant, seeks liberty to withdraw the appeal. I.T.A. No.81/2019 accordingly stands dismissed as withdrawn. Sd/- S.V.BHATTI JUDGE Sd/- A. BADHARUDEEN JUDGE jjj

I.T.A. No. 81/2019 -3- APPENDIX OF ITA 81/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE ORDER OF THE ASSESSING OFFICER U/S. 143 (3) DATED 26.02.2016. ANNEXURE B TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 24.03.2017. ANNEXURE C TRUE COPY OF THE ORDER OF THE INCOEM TAX APPELLATE TRIBUNAL, COCHIN BENCH IN ITA NO. 18/COCH/2018 DATED 10.10.2018.

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