KERALA STATE MINERAL DEVELOPMENT CORPORATION vs. THE COMMISSIONER OF INCOME TAX

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ITA/40/2018HC KeralaKLHC01065931201808 July 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 noted that Adv. Raja Kannan, appearing for the appellant, did not press the Income Tax Appeal. A statement to this effect was placed on record. Consequently, the High Court dismissed the Income Tax Appeal as withdrawn. No decision was made on the merits of the case or the underlying issues that might have been raised in the original appeal before the ITAT. The operative direction was to dismiss the appeal.

What were the facts?

The appellant, Kerala State Mineral Development Corporation, filed an Income Tax Appeal (ITA No. 40 of 2018) before the High Court of Kerala at Ernakulam. This appeal was against an order dated 15.09.2017 passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, Ernakulam, in ITA No. 302/COCH/2015. The respondent in the appeal is the Commissioner of Income Tax. The appeal was listed for admission on 08.07.2021.

What were the issues?

The High Court was to decide whether to admit the Income Tax Appeal filed by Kerala State Mineral Development Corporation against the order of the ITAT. The judgment does not record specific arguments from either the assessee (Kerala State Mineral Development Corporation) or the revenue (Commissioner of Income Tax) regarding the merits of the case. The primary procedural aspect was whether the appeal should be admitted for hearing.

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 8TH DAY OF JULY 2021 / 17TH ASHADHA, 1943 ITA NO. 40 OF 2018 AGAINST THE ORDER/JUDGMENT DTD 15.09.2017 IN ITA 302/COCH/2015 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: KERALA STATE MINERAL DEVELOPMENT CORPORATION ARCHANA, T.C.15/870, PRA-15, VINAYAKA LANE, VAZHUTHACADU, THIRUVANANTHAPURAM-695010 (PAN AAACK9746N) REPRESENTED BY ITS MANAGING DIRECTOR MR. SANJAY KAUL BY ADVS. M. GOPIKRISHNAN NAMBIAR K. JOHN MATHAI JOSON MANAVALAN KURYAN THOMAS PAULOSE C. ABRAHAM RAJA KANNAN RESPONDENT/S: THE COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695003. BY ADVS. SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 08.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA No. 40 OF 2018 -2- J U D G M E N T S.V.BHATTI.J. Adv.Raja Kannan appearing for appellant does not press the Income Tax Appeal. Statement is placed on record. Income Tax Appeal is dismissed as withdrawn accordingly. Sd/- S.V.BHATTI JUDGE Sd/- BECHU KURIAN THOMAS JUDGE JS

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