THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. M/S.PATTIKKAD SERVICE CO-OPERATIVE BANK LTD.,
What did the High Court hold?
The High Court of Kerala ordered that the memo dated January 14, 2021, filed by the learned Senior Standing Counsel for the Income Tax Department to withdraw the appeal, be accepted. Consequently, the appeal was dismissed as withdrawn. The court also noted that refund of proportionate court fee had been granted in a previous related matter (ITA No. 74 of 2016) and ordered the registry to make a refund of court fee to the extent admissible in law. No specific findings on the merits of the original dispute before the ITAT were made as the appeal was withdrawn.
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 20, 2019, in ITA No. 588/2018. The respondent is M/s. Pattikkad Service Co-operative Bank Ltd., Perinthalmanna, Malappuram. The appeal was heard by the High Court of Kerala on January 29, 2021. A memo dated January 14, 2021, was filed by the appellant's counsel seeking to withdraw the appeal. The court also 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 Principal Commissioner of Income Tax, Kozhikode, against the order of the ITAT, Cochin Bench, should be permitted to be withdrawn. Contentions: Assessee: No specific contentions are recorded for the assessee in the judgment. Revenue: The appellant (Principal Commissioner of Income Tax) filed a memo seeking 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 FRIDAY, THE 29TH DAY OF JANUARY 2021 / 9TH MAGHA, 1942 ITA.No.286 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 588/2018 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.PATTIKKAD SERVICE CO-OPERATIVE BANK LTD., PERINTHALMANNA, MALAPPURAM. THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 29.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
ITA.No.286 OF 2019 -2- J U D G M E N T 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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