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

PDF · subscribers
ITA/118/2019HC KeralaKLHC01087486201809 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 of Kerala, upon considering the memo filed by the appellant's counsel, Sri. Christopher Abraham, learned Senior Standing Counsel for the Income Tax Department, to withdraw the appeal, ordered the withdrawal. Consequently, the appeal was dismissed as withdrawn.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 of the same Court in I.T.A. No.74 of 2016 dated 11.11.2019. The Registry was directed to make the refund of court fee to the extent admissible in law. No other issues were decided on merits.

What were the facts?

This matter concerns Income Tax Appeal No. 118 of 2019 filed before the High Court of Kerala at Ernakulam. The appeal was filed by the Principal Commissioner of Income Tax, Kozhikode, against an order or judgment in ITA 422/2017 dated 13-06-2018, passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench. The respondent in the appeal is M/s. Manjeri Service Co-operative Bank Ltd. The appeal was heard on 09.02.2021. A memo dated 14.01.2021 was filed by the appellant's counsel seeking to withdraw the appeal.

What were the issues?

1. Whether the appeal filed by the Revenue should be dismissed as withdrawn? (Question of procedure). The Revenue, through its learned Senior Standing Counsel, Sri. Christopher Abraham, filed a memo to withdraw the appeal. The Revenue's contention was based on the filing of this memo. The Assessee'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 TUESDAY, THE 09TH DAY OF FEBRUARY 2021 / 20TH MAGHA,1942 ITA.No.118 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 422/2017 DATED 13-06-2018 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: THE PRINCIPAL COMMISSIONER OF INCOME TAX KOZHIKODE. BY ADVS. CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT K.M.V.PANDALAI, INCOME TAX DEPARTMENT RESPONDENT/S: M/S. MANJERI SERVICE CO-OPERATIVE BANK LTD MANJERI, MALAPPURAM, PIN - 673 644. R1 BY ADV. SRI.ANIL D. NAIR R1 BY ADV. SRI.R.SREEJITH R1 BY ADV. SHRI.GOKULRAJ L. R1 BY ADV. SMT. ARYA ANIL R1 BY ADV. SHRI.VIPIN P. THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 09.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA.No.118 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 JS

Recent GST High Court judgments

Search GST case law →