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

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ITA/269/2019HC KeralaKLHC01053671201909 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, upon considering the memo dated January 14, 2021, filed by Sri. Christopher Abraham, learned Senior Standing Counsel for the Income Tax Department, ordered the withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn. The court also noted that a judgment in ITA No. 74 of 2016 dated November 11, 2019, had addressed the refund of proportionate court fee in similar circumstances, and ordered the refund of proportionate court fee in this case as admissible in law.

What were the facts?

This is an appeal filed by the Principal Commissioner of Income Tax, Kozhikode, against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated February 7, 2019, in ITA No. 513/2018. The respondent is M/s. Chelannur Service Co-operative Bank Ltd. The appeal was filed before the High Court of Kerala. A memo dated January 14, 2021, was filed by the Income Tax Department seeking to withdraw the appeal.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn, as per the memo filed by the appellant. (Question of procedure) Contentions: Assessee: Not recorded. Revenue: The appellant, represented by Sri. Christopher Abraham, Income Tax Department, filed a memo to withdraw 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 TUESDAY, THE 09TH DAY OF FEBRUARY 2021 / 20TH MAGHA,1942 ITA.No.269 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 513/2018 DATED 07-02-2019 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.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.269 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

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