SHRI N.VIJAYAN PILLAI vs. COMMISSIONER OF INCOME TAX

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ITA/9/2018HC KeralaKLHC01019125201808 July 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 noted that the appellant's counsel, Adv. Raja Kannan, stated that the appellant did not press the Income Tax Appeal. A statement to this effect was placed on record. Consequently, the Income Tax Appeal was dismissed as withdrawn. No decision was made on the merits of the underlying ITAT order. The operative direction was the dismissal of the appeal.

What were the facts?

The appellant, Shri N. Vijayan Pillai, filed an Income Tax Appeal (ITA No. 9 of 2018) before the High Court of Kerala at Ernakulam. This appeal was against an order or judgment in ITA 218/COCH/2016 dated 28.07.2017, passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, Ernakulam. The respondent in the appeal was the Commissioner of Income Tax. The appeal was listed for admission on July 8, 2021.

What were the issues?

The Income Tax Appeal was listed for admission. The primary issue was whether the appeal should be admitted for hearing. The appellant's counsel, Adv. Raja Kannan, informed the court that the appellant did not wish to press the appeal. No specific arguments from either the appellant or the revenue regarding the merits of the original ITAT order were recorded as the appeal was not pressed.

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 THURSDAY, THE 8TH DAY OF JULY 2021 / 17TH ASHADHA, 1943 ITA NO. 9 OF 2018 AGAINST THE ORDER/JUDGMENT IN ITA 218/COCH/2016 DTD 28.07.2017 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: SHRI N.VIJAYAN PILLAI 8/89, VIJAYASRI, MADAPPALLY, CHAVARA, KOLLAM-691583. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SMT.NAYANPALLY RAMOLA SRI.PAULOSE C. ABRAHAM RESPONDENT/S: COMMISSIONER OF INCOME TAX PUBLIC LIBRARY BUILDING, LBS ROAD, KOTTAYAM-686001. BY ADVS. SRI.JOSE JOSEPH, SC, FOR INCOME TAX SRI.P.K.RAVINDRANATHA MENON SR. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 08.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA No. 9 OF 2018 -2- J U D G M E N T S.V.BHATTI,J. Adv.Raja Kannan appearing for appellant does not press the Income Tax Appeal. Statement is placed on record. Income Tax Appeal is dismissed as withdrawn accordingly.

Sd/- S.V.BHATTI JUDGE Sd/- BECHU KURIAN THOMAS JUDGE JS

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