THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOZHIKODE vs. THE QUILANDY SERVCE CO-OPERATIVE BANK LTD.

PDF · subscribers
ITA/216/2019HC KeralaKLHC01042775201929 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 considered the memo filed by the appellant seeking to withdraw the appeal. The Court ordered that the memo dated January 14, 2021, filed by the learned Senior Standing Counsel for the Income Tax Department to withdraw the appeal is accepted. Consequently, the appeal was dismissed as withdrawn.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, and directed the Registry to make the refund to the extent admissible in law. No specific issues were decided on merits.

What were the facts?

The appellant, the Principal Commissioner of Income Tax, Kozhikode, filed an appeal before the High Court of Kerala against an order dated January 17, 2019, passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, in ITA No. 487/2018. The respondent is The Quilandy Service Co-operative Bank Ltd., Quilandy, Kozhikode. The appeal was filed under Section 260A of the Income Tax Act, 1961. A memo dated January 14, 2021, was filed by the appellant seeking to withdraw the appeal. The Court also noted that a refund of proportionate court fee had been granted, considering the memo filed to withdraw the appeal.

What were the issues?

The Tribunal had to decide the appeal filed by the Principal Commissioner of Income Tax against the order of the ITAT. However, the judgment does not record any specific questions of law or mixed law and fact that the High Court was to decide. The appellant, through a memo filed by their learned Senior Standing Counsel, sought to withdraw the appeal. The respondent's contentions are not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 260A

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 FRIDAY, THE 29TH DAY OF JANUARY 2021 / 9TH MAGHA, 1942 ITA.No.216 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 487/2018 DATED 17.01.2019 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOZHIKODE BY ADV. SRI.CHRISTOPHER ABRAHAM RESPONDENT/S: THE QUILANDY SERVCE CO-OPERATIVE BANK LTD. QUILANDY, KOZHIKODE R1 BY ADV. SRI.P.RAGHUNATH R1 BY ADV. SRI.PREMJIT NAGENDRAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 29.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA.No.216 OF 2019 -2- JUDGMENT Dated this the 29th day of January 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 →