M/S.HIC-ABF SPECIAL FOODS PVT.LTD. vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

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ITA/215/2014HC KeralaKLHC01026781201410 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Kerala, vide its order dated February 10, 2021, in I.A No. 1 of 2021 in I.T.A. No. 215 of 2014, dismissed the appeal as withdrawn. No decision was made on the merits of the case. The operative direction was to dismiss the appeal. No issues were expressly left undecided as the appeal was disposed of on a procedural ground.

What were the facts?

The appeal, bearing No. 215 of 2014, was filed by M/s. HIC-ABF Special Foods Pvt. Ltd. against an order dated September 19, 2014, passed by the ITAT, Cochin Bench. The respondent in the appeal is the Assistant Commissioner of Income Tax, Circle-1(2), Kochi. The appeal was heard by the High Court of Kerala. The specific assessment year(s) and the amount in dispute are not recorded in the provided text. The procedural history leading to the High Court hearing is not detailed.

What were the issues?

The High Court of Kerala was to decide the appeal filed by M/s. HIC-ABF Special Foods Pvt. Ltd. against the order of the ITAT, Cochin Bench. The judgment does not explicitly state the questions of law or fact that the Tribunal had to decide, nor does it record the specific contentions of either the assessee or the revenue. Therefore, the issues and arguments of each side are not recorded in the provided text.

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 10TH DAY OF FEBRUARY 2021 / 21ST MAGHA,1942 ITA.No.215 OF 2014 AGAINST THE ORDER/JUDGMENT IN OTHERS 1/2014 DATED 19-09-2014 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: M/S.HIC-ABF SPECIAL FOODS PVT.LTD. II/B,PROJECTY COLONY ROAD,AROOR,INDUSTRIAL DEVELOPMENT AREA,ALAPPUZHA,KERALA BY ADVS. SRI.ASHOK KUMAR JAIN SRI.RAJESH JAIN SRI.P.BENNY THOMAS SRI.M.GOPIKRISHNAN NAMBIAR SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.RAJA KANNAN RESPONDENT/S: THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(2),KOCHI R1 BY SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) R1 BY ADV. SRI.P.K.R.MENONSR.COUNSEL GOITAXES R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 10.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA.No.215 OF 2014 - 2 - JUDGMENT Dated this the 10th day of February 2021 S.V.BHATTI,J. Vide order dated 10.02.2021 in I.A No.1 of 2021 in I.T.A.No.215 of 2014, the appeal is dismissed as withdrawn. Sd/- S.V.BHATTI JUDGE Sd/- BECHU KURIAN THOMAS JUDGE JS

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