THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S.HOSDURG SERVICE CO-OPERATIVE BANK LTD

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ITA/97/2019HC KeralaKLHC01013920201909 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 at Ernakulam ordered that the memo dated 14.01.2021, filed by the Revenue's counsel to withdraw the appeal, be accepted. Consequently, the appeal was dismissed as withdrawn. The Court also directed the Registry to refund the proportionate court fee to the extent admissible in law, referencing a similar practice in a prior case (I.T.A. No.74 of 2016). No decision was made on the merits of the original dispute between the Revenue and the assessee.

What were the facts?

This case involves an appeal filed by the Principal Commissioner of Income Tax, Kozhikode (the Revenue) against an order dated 18.09.2018 passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench. The appeal pertains to the assessment year 2009-10. The respondent in the appeal is M/s. Hosdurg Service Co-operative Bank Ltd. The High Court of Kerala at Ernakulam heard the appeal. A memo dated 14.01.2021 was filed by the Revenue's counsel 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 Whether the appeal filed by the Revenue should be dismissed as withdrawn, as per the memo filed by the appellant. Contentions: Assessee: No specific contentions are recorded for the assessee as the appeal was withdrawn by the Revenue. Revenue: The Revenue, through its learned Senior Standing Counsel, filed a memo dated 14.01.2021 to withdraw the appeal. The counsel also drew the court's attention to a previous judgment in I.T.A. No.74 of 2016 dated 11.11.2019, noting that refund of proportionate court fee had been granted in that instance.

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.97 OF 2019 AGAINST THE ORDER DATED 18.09.2018 IN ITA 549/COCH/2017 OF I.T.A.TRIBUNAL,COCHIN BENCH FOR THE ASSESSMENT YEAR 2009-10 APPELLANT/ APPELLANT/ RESPONDENT/ REVENUE : THE PRINCIPAL COMMISSIONER OF INCOME TAX KOZHIKODE. BY ADV. CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT RESPONDENT/ RESPONDENT/ APPELLANT/ ASSESSEE : M/S.HOSDURG SERVICE CO-OPERATIVE BANK LTD HOSDURG, KANHANGAD, KASARGOD. R1 BY ADVS. SRI.T.MADHU SMT.C.R.SARADAMANI THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 09.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA.No.97 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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