THE COMMISSIONER OF INCOME TAX vs. M/S. THREE STAR GRANITES (P) LTD.
What did the High Court hold?
The High Court granted permission to the Revenue to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn. The Court directed the Registry to take appropriate decisions regarding the refund of court fees based on the withdrawal of the appeal. No findings were made on the merits of the original dispute between the assessee and the revenue. The operative direction is the dismissal of the appeal as withdrawn.
What were the facts?
The appeal was filed by the Commissioner of Income Tax, Thrissur, against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated April 25, 2014, in ITA No. 11/2011. The respondent is M/s. Three Star Granites (P) Ltd. The appeal was filed before the High Court of Kerala. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the ITAT order is not detailed.
What were the issues?
The Tribunal did not have to decide any issues on merits. The sole issue before the High Court was whether the appeal filed by the Revenue should be permitted to be withdrawn. The Revenue, through its learned Standing Counsel, sought permission to withdraw the appeal based on a policy on litigation declared by the CBDT. The Assessee's contentions are not recorded as the matter was disposed of on withdrawal.
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR MONDAY, THE 16TH DAY OF DECEMBER 2019 / 25TH AGRAHAYANA, 1941 ITA.No.256 OF 2014 AGAINST THE ORDER IN ITA 11/2011 DATED 25-04-2014 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/APPELLANT: THE COMMISSIONER OF INCOME TAX THRISSUR. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/RESPONDENT: M/S. THREE STAR GRANITES (P) LTD. 3/113, THAYOOR P.O., PAZHAVOOR, ERUMAPETTY, THRISSUR - 680 584. R1 BY ADV. SRI.ANIL D. NAIR R1 BY ADV. SMT.O.A.NURIYA R1 BY ADV. SMT.ROSIE ATHULYA JOSEPH R1 BY ADV. SRI.R.SREEJITH THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 16.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
R.P. No.322/2019 in O.P.(FC)536/18 -:2:- C.K. ABDUL REHIM & T.V. ANILKUMAR, JJ. ----------------------------------------------------- I.T. Appeal No. 256 OF 2014 ------------------------------------------------------- Dated this the 16th day of December, 2019 J U D G M E N T Learned Standing Counsel for Government of India(Taxes) seeks permission to withdraw the above appeal on the basis of the policy on litigation declared by the CBDT. Permission is granted and the above appeal is dismissed as withdrawn. Registry shall take appropriate decision regarding refund of court fee on the basis of withdrawal of the appeal.
SD/- C.K. ABDUL REHIM, JUDGE. SD/- T.V. ANILKUMAR, JUDGE. ul/-
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