RAYIN HAJI.K. vs. COMMISSIONER OF INCOME TAX (APPEALSII)

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ITA/8/2018HC KeralaKLHC01019124201805 January 2021Bench: HONOURABLE MR.JUSTICE A.M.SHAFFIQUE,HONOURABLE MR. JUSTICE GOPINATH P.2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala at Ernakulam allowed the appellant's request to withdraw the appeal. The court held that the appeal could be dismissed as withdrawn. Crucially, the court granted the appellant liberty to file a fresh appeal on the same cause of action. This implies that the withdrawal was not on merits, and the appellant retains the right to pursue the matter further if the settlement process does not yield a satisfactory outcome or if the cause of action persists. No specific issue was decided on the merits of the original appeal.

What were the facts?

The appellant, Rayin Haji.K., filed an Income Tax Appeal (ITA No. 08 of 2018) before the High Court of Kerala at Ernakulam against an order passed by the Income Tax Appellate Tribunal, Kochi (in ITA 564/COCH/2004 dated 10-08-2017). The respondent in the appeal was the Commissioner of Income Tax (Appeals II). The appeal was listed for final hearing on January 5, 2021. The appellant sought to withdraw the appeal, stating that the matter had been approached for settlement with the competent authority and requested liberty to approach the court again on the same cause of action.

What were the issues?

1. Whether the appeal can be withdrawn by the appellant with liberty to file a fresh appeal on the same cause of action, given that the appellant has approached the competent authority for settlement of the matter. Assessee's Contention: The appellant argued that they had already approached the competent authority for settling the matter. Therefore, there was no necessity to proceed with the appeal on merits. They sought permission to withdraw the appeal with liberty to approach this Court on the same cause of action. Revenue's Contention: The judgment does not record any specific contention from the revenue regarding the withdrawal of the appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE & THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 05TH DAY OF JANUARY 2021 / 15TH POUSHA, 1942 ITA.No.08 OF 2018 AGAINST THE ORDER IN ITA 564/COCH/2004 DATED 10-08-2017 OF THE INCOME TAX APPELLATE TRIBUNAL,KOCHI APPELLANT/APPELLANT/ASSESEE: RAYIN HAJI.K. KOOTHRADAN HOUSE,MUNDUPARAMPA, MALAPPURAM DISTRICT - 676 509. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD RESPONDENT/RESPONDENT/REVENUE: COMMISSIONER OF INCOME TAX (APPEALS II) AAYAKAR BHAVAN (NORTH BLOCK), KOZHIKODE - 673 001. ADV.CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A.No.08/2018 2 JUDGMENT Dated this the 5th day of January, 2021 Shaffique, J Learned counsel for the appellant submits that the appellant had already approached the competent authority for settling the matter and therefore there is no necessity to proceed with the appeal on merits and seeks permission to withdraw the appeal with liberty to approach this Court on the same cause of action. The appeal is dismissed as withdrawn with liberty to file appeal on the same cause of action. Sd/- A.M.SHAFFIQUE JUDGE Sd/- GOPINATH P. kp True copy P.A. To Judge JUDGE

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