M/S.SUNNY JACOB 916 JEWELLERY vs. THE COMMISSIONER OF INCOEM TAX

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ITA/48/2019HC KeralaKLHC01027737201927 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 the appellant's counsel permission to withdraw the Income Tax Appeal. Consequently, the Income Tax Appeal was dismissed as withdrawn. No decision was made on the merits of the case. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

This is an Income Tax Appeal (ITA No. 48 of 2019) filed before the High Court of Kerala at Ernakulam. The appellant is M/s. Sunny Jacob 916 Jewellery, represented by its Managing Partner, Shri. Sunny Jacob. The respondent is the Commissioner of Income Tax, Central, Cochin. The appeal challenges an order or judgment from the Income Tax Appellate Tribunal (ITAT), Cochin Bench, in ITA 341/2016. The specific assessment year(s) and the amount in dispute are not recorded in the provided text. The procedural history leading to this appeal is not detailed.

What were the issues?

The Tribunal was not required to decide any issues as the appeal was withdrawn. The appellant's counsel sought permission to withdraw the Income Tax Appeal. The revenue's contentions are not recorded as the appeal was withdrawn before any substantive arguments were presented. No specific questions of law or fact were framed or argued by either party in the provided text.

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.48 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 341/2016 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/APPELLANT/ASSESSEE: M/S.SUNNY JACOB 916 JEWELLERY PAN AAZFS 6972L, FOR MANOR, POWER HOUSE ROAD, THIRUVANANTHAPURAM., REPRESENTED BY ITS MANAGING PARTNER, SHRI. SUNNY JACOB. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.NISHA JOHN SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN SRI.R.BHASKARA KRISHNAN RESPONDENT/RESPONDENT/REVENUE: THE COMMISSIONER OF INCOEM TAX CENTRAL, C.R. BUILDING, I.S. PRESS ROAD COCHIN-682 018 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.48 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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