THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S.CHELANNUR SERVICE CO-OPERATIVE BANK LTD

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ITA/257/2019HC KeralaKLHC01053701201909 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 ordered the withdrawal of the appeal. The court acknowledged the memo filed by the Revenue's counsel, Sri. Christopher Abraham, seeking to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn. The court also directed the refund of proportionate court fee, referencing a prior judgment in ITA No. 74 of 2016, and instructed the Registry to process the refund to the extent admissible in law. No specific issues related to the merits of the original ITAT order were decided as the appeal was withdrawn.

What were the facts?

The Principal Commissioner of Income Tax, Kozhikode (the Revenue) filed an Income Tax Appeal (ITA) No. 257 of 2019 before the High Court of Kerala at Ernakulam. This appeal was against an order dated 07.02.2019 passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, in ITA 515/2018. M/s. Chelannur Service Co-operative Bank Ltd, Chelannur, Kozhikode, was the respondent. On 14.01.2021, the Revenue filed a memo to withdraw the appeal. The High 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 Whether the appeal filed by the Revenue should be dismissed as withdrawn, considering the memo filed by the appellant. Assessee's Contention: The judgment does not record any specific contentions from the assessee's side regarding the withdrawal of the appeal. The assessee was represented by counsel. Revenue's Contention: The Revenue, through its learned Senior Standing Counsel, Sri. Christopher Abraham, filed a memo dated 14.01.2021 to withdraw the appeal. The Revenue also drew the court's attention to a previous judgment regarding the refund of proportionate court fee.

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.257 OF 2019 AGAINST THE ORDER/JUDGMENT DATED 07.02.2019 IN ITA 515/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: THE PRINCIPAL COMMISSIONER OF INCOME TAX KOZHIKODE BY ADV. CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT RESPONDENT/S: M/S.CHELANNUR SERVICE CO-OPERATIVE 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.257 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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