KERALA COMMUNICATORS CABLE LTD vs. THE COMMISSIONER OF INCOME TAX

PDF · subscribers
ITA/316/2019HC KeralaKLHC01061370201918 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 granted the assessee's counsel the liberty to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn. The Court's decision was based on the assessee's request to pursue remedies under the 'Vivad Se Vishwas Scheme'. No decision was made on the merits of the original appeal. The operative direction was to dismiss the appeal as withdrawn, allowing the assessee to pursue the alternative scheme.

What were the facts?

The appeal was filed by Kerala Communicators Cable Ltd. against an order dated 30-04-2019 passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, for the assessment year 2014-15. The appeal was preferred by the assessee, Kerala Communicators Cable Ltd., against the respondent, The Commissioner of Income Tax, Thrissur. The procedural history indicates that the matter reached the High Court of Kerala after the ITAT's order. The assessee's counsel sought liberty to withdraw the appeal.

What were the issues?

1. Whether the assessee is entitled to withdraw the appeal filed before the High Court to avail remedies under the 'Vivad Se Vishwas Scheme'. Assessee's Contention: The assessee, through its counsel, sought liberty from the Court to withdraw the appeal. The stated reason for withdrawal was to explore and work out remedies available under the 'Vivad Se Vishwas Scheme', a government-operated initiative. Revenue's Contention: The judgment does not record any specific contention from the revenue regarding the withdrawal of the appeal. The revenue was represented by its counsel.

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.316 OF 2019 AGAINST THE ORDER DATED 30-04-2019 OF I.T.A.TRIBUNAL, COCHIN BENCH IN CO 55/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.316 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

Latest GST High Court judgments

Search GST case law →