M/S.SUNNY JACOB JEWELLERS GOLD HYPER MARKET vs. THE COMMISSIONER OF INCOME TAX

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ITA/61/2019HC KeralaKLHC01028975201930 April 2021Bench: HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN,HONOURABLE MRS. JUSTICE M.R.ANITHA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court decided that the appeal would stand dismissed as not pressed. This decision was based on the submission made by the appellant's counsel regarding the intention to avail an Amnesty Scheme. The Court explicitly stated that this dismissal would not prejudice the appellant's liberty to pursue the Amnesty Scheme as legally available. No other issues were decided, and no specific findings on the merits of the original dispute were made.

What were the facts?

This matter concerns an Income Tax Appeal (ITA No. 61 of 2019) filed before the High Court of Kerala at Ernakulam. The appellant is M/s. Sunny Jacob Jewellers Gold Hyper Market, represented by its Managing Partner, Sri. Sunny Jacob. The respondent is the Commissioner of Income Tax. The appeal was filed against an order or judgment of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, in ITA No. 370/2016. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history leading to this appeal before the High Court is not detailed.

What were the issues?

The High Court was not required to decide any substantive issues of law or fact. The sole question before the Court was whether to proceed with the appeal. The appellant's counsel submitted that the appeal was not being pressed because the client intended to avail an applicable Amnesty Scheme. The revenue's contentions are not recorded 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 DEVAN RAMACHANDRAN & THE HONOURABLE MRS. JUSTICE M.R.ANITHA FRIDAY, THE 30TH DAY OF APRIL 2021 / 10TH VAISAKHA, 1943 ITA.No.61 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 370/2016 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/APPELLANT/ASSESSEE: M/S.SUNNY JACOB JEWELLERS GOLD HYPER MARKET PAN AATFS6449J, C/O. HOTEL DONA CASTLE, NEAR LAKSHMI NADA TEMPLE, KOTTAMUKKU, KOLLAM REPRESENTED BY ITS MANAGING PARTNER SRI.SUNNY JACOB. SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN RESPONDENT/RESPONDENT/REVENUE: THE COMMISSIONER OF INCOME TAX PUBLIC LIBRARY BUILDING, SASTHRI ROAD, KOTTAYAM 686 001 SRI.JOSE JOSEPH, SC. THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 30.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA.No.61 OF 2019 2 JUDGMENT Dated this the 30th day of April 2021 The learned counsel for the appellant submits that this appeal is not being pressed on account of the fact that his client has been advised to avail the applicable Amnesty Scheme. In the afore circumstances, this appeal will stand dismissed as being not pressed; however, leaving open all liberty to the appellant,, including to pursue the Amnesty Scheme as is legally available.

Sd/- DEVAN RAMACHANDRAN JUDGE

Sd/- M.R.ANITHA JUDGE STU

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