KERALA COMMUNICATORS CABLE LTD vs. THE COMMISSIONER OF INCOME TAX

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ITA/263/2019HC KeralaKLHC01061360201918 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 granted the liberty as prayed for by the appellant's counsel. Consequently, the appeal was dismissed as withdrawn. The Court did not decide on the merits of the original appeal, as the withdrawal was permitted to allow the assessee to pursue an alternative dispute resolution mechanism. No specific issues were decided on their merits.

What were the facts?

The appeal, bearing No. 263 of 2019, was filed before the High Court of Kerala at Ernakulam against an order dated 30-04-2019 passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench. The appeal pertains to Assessment Year 2014-15. The appellant is Kerala Communicators Cable Ltd., represented by its Managing Director, and the respondent is the Commissioner of Income Tax, Thrissur. The appeal was finally heard on 18.02.2021.

What were the issues?

The primary issue before the High Court was whether to allow the appellant, Kerala Communicators Cable Ltd., to withdraw the appeal. The appellant's counsel sought liberty to withdraw the appeal to explore remedies available under the 'Vivad Se Vishwas Scheme' operated by the Government. The revenue's contentions are not recorded in the judgment.

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 THURSDAY, THE 18TH DAY OF FEBRUARY 2021 / 29TH MAGHA,1942 ITA.No.263 OF 2019 AGAINST THE ORDER DATED 30-04-2019 OF I.T.A.TRIBUNAL, COCHIN BENCH IN ITA 271/COCH/2018 FOR THE ASSESSMENT YEAR 2014-15 APPELLANT : KERALA COMMUNICATORS CABLE LTD., VII-495 ABC, NEAR UZHALOOR TEMPLE, SOUTH THORAVU, PUDUKAD, THRISSUR - 680 301, REPRESENTED BY MANAGING DIRECTOR BY ADVS. SRI.MOHAN PULIKKAL SRI.NARAYANAN P POTTY RESPONDENT : THE COMMISSIONER OF INCOME TAX, THRISSUR – 680 001 R1 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 18.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA.No.263 OF 2019 2 JUDGMENT Dated this the 18th day of February 2021 S.V.Bhatti, J. Adv.Mohan Pulickkal seeks liberty of the Court to withdraw the appeal and work out the remedy or the options available to the assessee in 'Vivad Se Vishwas Scheme' being operated by the Government. By granting the liberty as prayed for, the appeal is dismissed as withdrawn. Sd/-

S.V.BHATTI, JUDGE

Sd/-

BECHU KURIAN THOMAS, JUDGE RKM

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