KERALA COMMUNICATORS CABLE LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1),

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ITA/1/2020HC KeralaKLHC01000315202018 February 2021Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the assessee's counsel the liberty to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn. No decision was made on the merits of the case. The operative direction was to dismiss the appeal as withdrawn, allowing the assessee to pursue the 'Vivad Se Vishwas Scheme'. No issues were expressly left undecided as the appeal was withdrawn.

What were the facts?

The assessee, Kerala Communicators Cable Limited, filed an Income Tax Appeal (ITA No. 1 of 2020) before the High Court of Kerala at Ernakulam. The appeal was against an order dated 13-11-2019 passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, in ITA No. 160/COCH/2019. The assessment year in question was 2015-16. The respondent was the Assistant Commissioner of Income Tax, Circle-1(1), Thrissur. The appeal was heard on 18.02.2021.

What were the issues?

The Tribunal had to decide the appeal filed by the assessee against the order of the ITAT. However, the judgment does not record any specific issues that were to be decided by the High Court. The counsel for the assessee sought liberty to withdraw the appeal to avail remedies under the 'Vivad Se Vishwas Scheme'. The revenue's contentions are not recorded in the judgment.

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 THURSDAY, THE 18TH DAY OF FEBRUARY 2021 / 29TH MAGHA,1942 ITA.No.1 OF 2020 AGAINST THE ORDER DATED 13-11-2019 OF I.T.A.TRIBUNAL,COCHIN BENCH, COCHIN IN ITA 160/COCH/2019 FOR THE ASSESSMENT YEAR 2015-16 APPELLANT : KERALA COMMUNICATORS CABLE LIMITED, (WRONGLY MENTIONED AS KERALA COMMUNICATIONS CABLE LTD), NEAR UZHALOOR TEMPLE, SOUTH THORAVU, PUDUKKAD, THRISSUR – 680 301 REP. BY ITS MANAGING DIRECTOR BY ADVS. SRI.MATHAI M PAIKADAY(SR.) SRI.SHAJI THOMAS SRI.JOSE THOMAS (PALA) RESPONDENT : THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE- 1(1), THRISSUR – 680 001 R1 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 18.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA.No.1 OF 2020 2 JUDGMENT Dated this the 18th day of February 2021 S.V.Bhatti, J. Adv.Shaji Thomas seeks liberty of the Court to withdraw the appeal and work out the remedy or the options available to the assessee in 'Vivad Se Vishwas Scheme' being operated by the Government. By granting the liberty as prayed for, the appeal is dismissed as withdrawn. Sd/-

S.V.BHATTI, JUDGE

Sd/-

BECHU KURIAN THOMAS, JUDGE RKM

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