THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S.FEROKE SERVICE CO-OPERATIVE

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ITA/68/2019HC KeralaKLHC01013927201909 February 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 of Kerala, upon considering the memo filed by the Revenue seeking to withdraw the appeal, ordered the withdrawal. Consequently, the appeal was dismissed as withdrawn. The Court also noted the submission by the Revenue's counsel regarding a previous judgment where proportionate court fee was refunded. Accordingly, the Court directed the Registry to make a refund of the court fee to the extent admissible in law. No decision was made on the merits of the original dispute.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Kozhikode (Revenue) against an order dated 29.08.2018 passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, for the assessment year 2013-14. The respondent assessee is M/s. Feroke Service Co-operative Bank Ltd. The appeal was admitted and listed for final hearing. A memo dated 14.01.2021 was filed by the Revenue seeking 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 Whether the appeal filed by the Revenue should be dismissed as withdrawn, as per the memo filed by the appellant. (Question of procedure) Assessee's Contention: No specific contention is recorded for the assessee regarding the withdrawal of the appeal. However, the assessee's counsel was present and represented the assessee. Revenue's Contention: The Revenue, through its counsel Sri. Christopher Abraham, filed a memo dated 14.01.2021 seeking to withdraw the appeal. The Revenue also drew the court's attention to a previous judgment in I.T.A. No.74 of 2016 dated 11.11.2019, where refund of proportionate court fee was granted in similar circumstances.

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.68 OF 2019 AGAINST THE ORDER DATED 29.08.2018 IN ITA 524/COCH/2017 OF I.T.A.TRIBUNAL,COCHIN BENCH FOR THE ASSESSMENT YEAR 2013-14 APPELLANT/ APPELLANT/ RESPONDENT/ REVENUE : THE PRINCIPAL COMMISSIONER OF INCOME TAX KOZHIKODE BY ADV. CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT RESPONDENT/ RESPONDENT/ APPELLANT/ ASSESSEE : M/S.FEROKE SERVICE CO-OPERATIVE BANK LTD, CHERUVANNUR, FEROKE, KOZHIKODE. R1 BY ADVS. SRI.ANIL D. NAIR SRI.SREEJITH R.NAIR SHRI.GOKULRAJ L. SMT. ARYA ANIL SHRI.VIPIN P. THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 09.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA.No.68 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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