PAUL VADAKKUMCHERRY vs. THE COMMISSIONER OF INCOME TAX

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ITA/112/2019HC KeralaKLHC01031391201921 February 2022Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the counsel for the appellant, Adv. Nisha John, did not press the prayers in the instant Income Tax Appeal. Consequently, the Court dismissed the appeal as withdrawn. No findings were made on the merits of any issue, nor was any ratio decidendi established. The operative direction was to dismiss the appeal.

What were the facts?

The appeal was filed by the assessee, Paul Vadakkumcherry, against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, in ITA No. 129/2016. The respondent is the Commissioner of Income Tax. 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 that the assessee filed the present Income Tax Appeal (ITA No. 112 of 2019) against the ITAT's order.

What were the issues?

The High Court was to decide the appeal filed by the assessee. The specific grounds of appeal or the questions of law are not detailed in the judgment. The judgment records that the counsel for the appellant (assessee) did not press the prayers in the instant I.T. Appeal. No arguments were recorded for the respondent (Revenue).

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 BASANT BALAJI MONDAY, THE 21ST DAY OF FEBRUARY 2022 / 2ND PHALGUNA, 1943 ITA NO. 112 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 129/2016 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: PAUL VADAKKUMCHERRY XI/39, KEYSTONE VILLA, VADAKKUMCHERRY HOUSE, VADAMA, MALA, THRISSUR. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN SRI.R.BHASKARA KRISHNAN SMT.NISHA JOHN RESPONDENT/S: THE COMMISSIONER OF INCOME TAX CENTRAL, AYAKAR BHAVAN, C.R. BUILDINGS, I.S. PRESS ROAD, COCHIN-682 018 BY ADVS. SRI.P.K.R.MENON, SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 21.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA 112/2019 -2- JUDGMENT S.V.Bhatti,J. Adv. Nisha John appearing for the appellant does not press the prayers in the instant I.T. Appeal. I.T. Appeal is accordingly dismissed as withdrawn. Sd/- S.V.BHATTI JUDGE Sd/- BASANT BALAJI JUDGE JS

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