THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. CHELANNUR SERVICE CO OP BANK LTD

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ITA/242/2019HC KeralaKLHC01055409201909 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 at Ernakulam, comprising Justices S.V. Bhatti and Bechu Kurian Thomas, ordered the withdrawal of the appeal based on the memo filed by the appellant. The appeal was accordingly dismissed as withdrawn. The Court also noted that a refund of proportionate court fee had been granted, taking into consideration the memo filed to withdraw the appeal, referencing a previous judgment in ITA No. 74 of 2016. The Registry was directed to make the refund of court fee to the extent admissible in law.

What were the facts?

This case involves an Income Tax Appeal (ITA) filed by the Principal Commissioner of Income Tax, Kozhikode, against an order of the ITAT, Cochin Bench, dated February 7, 2019. The respondent is Chelannur Service Co Op Bank Ltd. The appeal was heard on February 9, 2021. A memo dated January 14, 2021, was filed by the appellant's counsel seeking to withdraw the appeal. The Court noted a previous judgment in ITA No. 74 of 2016 concerning the refund of proportionate court fee.

What were the issues?

1. Whether the appeal filed by the Principal Commissioner of Income Tax, Kozhikode, should be dismissed as withdrawn, as per the memo filed by the appellant. Contentions: Assessee: Not recorded. Revenue: The appellant (Principal Commissioner of Income Tax) filed a memo dated January 14, 2021, seeking to withdraw the appeal. The revenue relied on this memo to request the dismissal of the appeal.

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.242 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 517/2018 DATED 07-02-2019 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: THE PRINCIPAL COMMISSIONER OF INCOME TAX KOZHIKODE. BY ADV. SRI.CHRISTOPHER ABRAHAM RESPONDENT/S: CHELANNUR SERVICE CO OP BANK LTD CHELANNUR, KOZHIKODE. R1 BY ADV. SRI.A.KUMAR R1 BY ADV. SMTG.MINI(1748) THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 09.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA.No.242 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

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