TORRY HARRIS SEA FOODS PVT. LTD vs. THE COMMISSIONER OF INCOME TAX,

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ITA/176/2019HC KeralaKLHC01037627201920 January 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 petition filed by the counsel for the appellant seeking permission to withdraw the appeal, allowed the petition. Consequently, the appeal was dismissed as withdrawn. The court did not delve into the merits of the original appeal or the order passed by the Income Tax Appellate Tribunal. The decision is based solely on the assessee's request to withdraw the appeal. No other issues were decided, and no specific ratio decidendi for future cases on the merits of the appeal was established.

What were the facts?

The appellant, Torry Harris Sea Foods Pvt. Ltd., filed an Income Tax Appeal (ITA No. 176 of 2019) before the High Court of Kerala at Ernakulam. This appeal was against an order passed by the Income Tax Appellate Tribunal, Cochin Bench, in ITA No. 447/COCH/2016, pertaining to Assessment Year 2012-13. The appeal was received by the appellant on August 16, 2018. The respondent in the appeal was the Commissioner of Income Tax. On January 15, 2021, the counsel for the appellant filed a petition seeking permission to withdraw the appeal.

What were the issues?

1. Whether the appeal filed by the assessee, Torry Harris Sea Foods Pvt. Ltd., against the order of the Income Tax Appellate Tribunal for Assessment Year 2012-13 should be permitted to be withdrawn. Assessee's Contention: The assessee, through its counsel, filed a petition seeking permission to withdraw the appeal. No specific arguments were recorded in the judgment regarding the merits of the appeal. Revenue's Contention: The judgment does not record any specific contentions made by the revenue on the issue of withdrawal.

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 WEDNESDAY, THE 20TH DAY OF JANUARY 2021 / 30TH POUSHA, 1942 ITA.No.176 OF 2019 AGAINST THE ORDER IN ITA.NO.447/COCH/2016 (A.Y 2012-13) DATED 05.07.2018 OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN RECEIVED BY THE APPELLANT ON 16.08.2018 APPELLANT/ APPELLANT IN ITA : TORRY HARRIS SEA FOODS PVT. LTD., 9/572, THIRUMALA WARD, CHUNGAM, C.C.S.B ROAD, ALAPPUZHA – 688 010, REPRESENTED BY ITS MANAGING DIRECTOR, MR.LALJI SADASIVAN. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS RESPONDENT/ RESPONDENT IN ITA : THE COMMISSIONER OF INCOME TAX, C.R.BUILDING, I.S.PRESS ROAD, KOCHI-682018. BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 20.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING :

ITA.No.176 OF 2019 2 JUDGMENT Dated this the 20th day of January 2021 S.V.Bhatti, J. The petition dated 15.01.2021 is filed by the counsel for the appellant seeking permission to withdraw the appeal. Application ordered and accordingly the appeal is dismissed as withdrawn. Sd/- S.V.BHATTI, JUDGE

Sd/- BECHU KURIAN THOMAS, JUDGE RKM

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