THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. M/S. THE SERVICE CO-OPEATIVE BANK LTD.,

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ITA/92/2019HC KeralaKLHC01095139201829 January 2021Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala at Ernakulam ordered that the memo dated January 14, 2021, filed by the learned Senior Standing Counsel for the Income Tax Department to withdraw the appeal, be accepted. Consequently, the appeal was dismissed as withdrawn. The Court also noted that refund of proportionate court fee had been granted, taking into consideration the memo filed to withdraw the appeal, as per a previous judgment in I.T.A. No. 74 of 2016 dated November 11, 2019. The Registry was directed to make the refund of court fee to the extent admissible in law.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Kozhikode, against an order of the ITAT, Cochin Bench, dated July 11, 2018, in ITA No. 398/2017. The respondent is M/s. The Service Co-operative Bank Ltd., Malappuram. On January 14, 2021, the appellant filed a memo seeking to withdraw the appeal. The High Court of Kerala at Ernakulam considered this memo.

What were the issues?

1. Whether the appeal filed by the Revenue should be dismissed as withdrawn, based on the memo filed by the appellant. (Question of procedure) Contentions: Assessee: No specific contentions are recorded in the judgment for the assessee regarding the withdrawal. Revenue: The Revenue, through its learned Senior Standing Counsel, filed a memo 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 BECHU KURIAN THOMAS FRIDAY, THE 29TH DAY OF JANUARY 2021 / 9TH MAGHA, 1942 ITA.No.92 OF 2019 AGAINST THE ORDER IN ITA 398/2017 DATED 11-07-2018 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT: THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOZHIKODE. BY ADVS. CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT K.M.V.PANDALAI, INCOME TAX DEPARTMENT RESPONDENT: M/S. THE SERVICE CO-OPEATIVE BANK LTD., ABDURAHIMAN NAGAR, MALAPPURAM. R1 BY ADV. SRI.S.ARUN RAJ THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 29.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA No.92 of 2019 2 JUDGMENT Dated this the 29th day of January 2021 S.V.Bhatti, J. Memo dated 14.01.2021 filed by Sri.Christopher Abraham, learned Senior Standing Counsel, Income Tax Department to withdraw the appeal is ordered. The appeal is accordingly dismissed as withdrawn. Sri.Christopher Abraham draws our attention to the judgment of this Court in I.T.A. No.74 of 2016 dated 11.11.2019 and states that refund of proportionate court fee, taking into consideration the memo filed to withdraw the appeal etc., has been granted. Refund of proportionate court fee is ordered. Hence the Registry makes refund of court fee to the extent admissible in law. Sd/- S.V.BHATTI JUDGE Sd/-BECHU KURIAN THOMAS JUDGE css/

APPENDIX APPELLANT'S EXHIBITS: ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED 11.01.2016 ANNEXURE B TRUE COPY OF THE APPELLATE ORDER DATED 18.05.2017 PASSED BY THE COMMISSIONER OF INCOME -TAX(APPEALS) ANNEXURE C TRUE COPY OF THE ORDER DATED 11.07.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL

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