MAGGY SUNNY, vs. THE COMMISSIONER OF INCOME TAX,

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ITA/317/2019HC KeralaKLHC01086190201927 April 2021Bench: HONOURABLE MR. JUSTICE ASHOK MENON,HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala granted permission to the appellant to withdraw the Income Tax Appeal. Consequently, the appeal was dismissed as withdrawn. No decision was made on the merits of the case.

What were the facts?

The appellant, Maggy Sunny, proprietrix of M/s. Sunny Jacob Jewellers, filed an Income Tax Appeal (ITA No. 317 of 2019) before the High Court of Kerala at Ernakulam. The appeal was filed against an order/judgment in ITA 258/2019 of the Income Tax Appellate Tribunal, Cochin Bench. The respondent in the appeal was the Commissioner of Income Tax. The appeal was heard on April 27, 2021.

What were the issues?

1. Whether the appellant is permitted to withdraw the Income Tax Appeal. Assessee's Contention: The learned counsel for the appellant sought permission to withdraw the Income Tax Appeal. Revenue's Contention: No specific contention is recorded for the revenue 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 ASHOK MENON & THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN TUESDAY, THE 27TH DAY OF APRIL 2021 / 7TH VAISAKHA, 1943 ITA.No.317 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 258/2019 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/APPELLANT/APPELLANT: MAGGY SUNNY, AGED 46 YEARS PROPRIETRIX, M/S.SUNNY JACOB JEWELLERS, 916 KERALA SHOWROOM, PAZHAVANGADI, TRIVANDRUM - 695 002 (PAN AWEPS 2481F). BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.NISHA JOHN SMT.DIVYA RAVINDRAN SRI.R.BHASKARA KRISHNAN SRI.V.P.NARAYANAN RESPONDENT/RESPONDENT/REVENUE: THE COMMISSIONER OF INCOME TAX, PUBLIC LIBRARY BUILDING, SASTHRI ROAD, KOTTAYAM - 686 001. R1 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX OTHER PRESENT: SRI. JOSE JOSEPH, SC IT THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 27.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA.No.317 OF 2019 2 JUDGMENT Ashok Menon, J. The learned counsel for the appellant seeks permission to withdraw the Income Tax Appeal. Permission granted. The Income Tax Appeal is dismissed as withdrawn. Sd/- ASHOK MENON JUDGE Sd/- MURALI PURUSHOTHAMAN JUDGE sd

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