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

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ITA/110/2019HC KeralaKLHC01013948201909 February 2021Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala, upon considering the memo filed by the Revenue's counsel, ordered that the appeal be dismissed as withdrawn. The court also noted that the Revenue's counsel had drawn attention to a previous judgment concerning the refund of proportionate court fee. Consequently, the Registry was directed to make a refund of the court fee to the extent admissible in law. No decision was made on the merits of the case as the appeal was withdrawn.

What were the facts?

The appeal, ITA No. 110 of 2019, was filed by the Principal Commissioner of Income Tax, Kozhikode (the Revenue) against an order dated 18.09.2018 passed by the ITAT, Cochin Bench, for the assessment year 2012-13. The respondent in the appeal was M/s Hosdurg Service Co-operative Bank Ltd. The High Court of Kerala was hearing the appeal. A memo dated 14.01.2021 was filed by the Revenue's counsel seeking to withdraw the appeal.

What were the issues?

1. Whether the appeal filed by the Revenue should be dismissed as withdrawn, as per the memo filed by the appellant's counsel. Assessee's Contentions: The judgment does not record any specific contentions made by the assessee as the appeal was withdrawn before arguments on merits. Revenue's Contentions: The Revenue, through its counsel Sri. Christopher Abraham, filed a memo dated 14.01.2021 to withdraw the appeal. The counsel also drew the court's attention to a previous judgment of the High Court in ITA No. 74 of 2016 dated 11.11.2019, regarding the refund of proportionate court fee.

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 TUESDAY, THE 09TH DAY OF FEBRUARY 2021 / 20TH MAGHA,1942 ITA.No.110 OF 2019 AGAINST THE ORDER DATED 18.09.2018 IN ITA 550/COCH/2017 OF I.T.A.TRIBUNAL,COCHIN BENCH FOR THE ASSESSMENT YEAR 2012-13 APPELLANT/ APPELLANT/ RESPONDENT/ REVENUE : THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOZHIKODE. BY ADV. SRI.CHRISTOPHER ABRAHAM RESPONDENT/ RESPONDENT/ APPELLANT/ ASSESSEE : M/S HOSDURG SERVICE CO-OPERATIVE BANK LTD, HOSDURG, KASARGOD. R1 BY ADVS. SRI.T.MADHU SMT.C.R.SARADAMANI THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 09.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA.No.110 OF 2019 2 JUDGMENT Dated this the 9th day of February 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 RKM

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