SUNNY JACOB JEWELLERS vs. THE COMMISSIONER OF INCOME TAX

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ITA/62/2019HC KeralaKLHC01029437201927 April 2021Bench: HONOURABLE MR. JUSTICE ASHOK MENON,HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the appellant's request to withdraw the Income Tax Appeal. Consequently, the appeal was dismissed as withdrawn. No decision was made on the merits of the underlying dispute. The operative direction was the dismissal of the appeal without prejudice to any other proceedings that might be available to the parties. The specific assessment year(s) and the amount in dispute were not recorded in this order.

What were the facts?

The appellant, Sunny Jacob Jewellers, filed an Income Tax Appeal (ITA No. 62 of 2019) before the High Court of Kerala at Ernakulam. The appeal was against an order or judgment in ITA 372/2016 of the ITAT, Cochin Bench. The respondent was the Commissioner of Income Tax. The appeal was listed for final hearing on April 27, 2021.

What were the issues?

The High Court was to decide whether to grant the appellant's request to withdraw the Income Tax Appeal. The appellant, represented by its Managing Partner, sought permission to withdraw the appeal. The revenue was represented by its counsel. No specific arguments from either side regarding the merits of the original appeal are recorded, as the proceedings focused solely on the withdrawal request.

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.62 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 372/2016 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/APPELLANT/ASSESSEE: SUNNY JACOB JEWELLERS PAN AAQS3227D,CSI GOLDEN JUBILEE COMPLEX, SASTHRI ROAD,KOTTAYAM-686001,REPRESENTED BY ITS MANAGING PARTNER,SHRI.SUNNY JACOB. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SRI.R.BHASKARA KRISHNAN RESPONDENT/RESPONDENT/REVENUE: THE COMMISSIONER OF INCOME TAX PUBLIC LIBRARY BUILDING,SASHTHRI ROAD, KOTTAYAM-686001. R1 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX SRI. JOSE JOSEPH, SC INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 27.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA.No.62 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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