THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. BADAGARA CO-OPERATIVE RURAL BANK LTD.

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ITA/253/2019HC KeralaKLHC01042759201929 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 memo filed by the appellant's counsel, Sri. Christopher Abraham, seeking to withdraw the appeal, ordered the withdrawal. Consequently, the appeal was dismissed as withdrawn. The Court also noted that the appellant's counsel drew attention to a previous judgment of the High Court in I.T.A. No. 74 of 2016 dated November 11, 2019, wherein refund of proportionate court fee was granted considering a similar memo to withdraw an appeal. Accordingly, the Court ordered the refund of proportionate court fee in the present case.

What were the facts?

This matter concerns Income Tax Appeal No. 253 of 2019, filed before the High Court of Kerala at Ernakulam. The appeal was preferred by the Principal Commissioner of Income Tax, Kozhikode, against an order dated January 17, 2019, passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, in ITA No. 483/2018. The respondent in the appeal is Badagara Co-operative Rural Bank Ltd., Badagara, Kozhikode. The appeal was finally heard on January 29, 2021. A memo dated January 14, 2021, was filed by the appellant's counsel seeking to withdraw the appeal.

What were the issues?

The Tribunal did not have to decide any issues as the appeal was withdrawn. The only procedural aspect that arose was the appellant's request to withdraw the appeal. The appellant, represented by Sri. Christopher Abraham, sought to withdraw the appeal. The judgment does not record any arguments from the respondent, Badagara Co-operative Rural Bank Ltd., on the withdrawal 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 FRIDAY, THE 29TH DAY OF JANUARY 2021 / 9TH MAGHA, 1942 ITA.No.253 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 483/2018 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: BADAGARA CO-OPERATIVE RURAL BANK LTD. BADAGARA, KOZHIKODE. THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 29.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA.No.253 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

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