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

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ITA/266/2019HC KeralaKLHC01053692201929 January 2021Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala, upon considering the memo filed by the learned Senior Standing Counsel for the Income Tax Department 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 Consequently, the appeal was dismissed as withdrawn.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, concerning the refund of proportionate court fee in similar circumstances. Accordingly, the Court ordered the refund of proportionate court fee to the extent admissible in law.

What were the facts?

This is an Income Tax Appeal (ITA No. 266 of 2019) filed by the Principal Commissioner of Income Tax, Kozhikode, against an order dated February 20, 2019, passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench. The respondent is M/s. The Pattikkad Service Co-operative Bank Ltd., Perinthalmanna, Malappuram. On January 14, 2021, the appellant's counsel filed a memo seeking to withdraw the appeal. The High Court of Kerala considered this memo.

What were the issues?

The primary issue before the High Court was whether the appeal filed by the Revenue should be dismissed as withdrawn, based on the memo filed by its counsel. The Revenue, through its counsel Sri. Christopher Abraham, sought to withdraw the appeal. The judgment does not record any specific arguments from the respondent assessee regarding the withdrawal. The question of law, if any, that the Tribunal had to decide is not detailed in this High Court judgment, as the appeal was withdrawn before any substantive adjudication on merits at the High Court level.

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.266 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 589/2018 DATED 20-02-2019 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.THE PATTIKKAD SERVICE CO-OPERATIVE BANK LTD PERINTHALMANNA, MALAPPURAM. R1 BY ADV. SRI.O.D.SIVADAS THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 29.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA.No.266 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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