THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. M/S.HOSDURG SERVICE CO-OPERATIVE BANK LTD.,

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ITA/56/2019HC KeralaKLHC01013932201909 February 2021Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala, upon considering the memo filed by the learned Senior Standing Counsel for the Income Tax Department to withdraw the appeal, ordered the withdrawal. Consequently, the appeal was dismissed as withdrawn. The Court also noted that refund of proportionate court fee had been granted, taking into consideration the memo filed to withdraw the appeal, and directed the Registry to make the refund of court fee to the extent admissible in law.

What were the facts?

This is an Income Tax Appeal filed by the Principal Commissioner of Income Tax, Kozhikode, against an order dated 18.09.2018 passed by the ITAT, Cochin Bench, for the assessment year 2008-09. The appeal was filed by the Revenue against M/s. Hosdurg Service Co-operative Bank Ltd. The High Court of Kerala was hearing the appeal. A memo dated 14.01.2021 was filed by the learned Senior Standing Counsel for the Income Tax Department to withdraw the appeal.

What were the issues?

1. Whether the appeal filed by the Revenue should be dismissed as withdrawn, as per the memo filed by the appellant. Contentions: Assessee: No specific contentions are recorded in the judgment as the appeal was withdrawn before any substantive arguments were made. Revenue: The Revenue, through its learned Senior Standing Counsel, filed a memo 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 TUESDAY, THE 09TH DAY OF FEBRUARY 2021 / 20TH MAGHA,1942 ITA.No.56 OF 2019 AGAINST THE ORDER DATED 18.09.2018 IN ITA 548/COCH/2017 OF I.T.A.TRIBUNAL,COCHIN BENCH FOR THE ASSESSMENT YEAR 2008-09 APPELLANT/ APPELLANT/ RESPONDENT/ REVENUE : THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOZHIKODE. BY ADV. CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT RESPONDENT/ RESPONDENT/ APPELLANT/ ASSESSEE : M/S.HOSDURG SERVICE CO-OPERATIVE BANK LTD., HOSDURG, KASARGOD. R1 BY ADVS. SRI.T.MADHU SMT.C.R.SARADAMANI THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 09.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING :

ITA.No.56 OF 2019 2 JUDGMENT Dated this the 9th day of February 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 RKM

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