COMMISSIONER OF INCOME TAX vs. M/S.ORMA MARBLE PALACE

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ITA/13/2011HC KeralaKLHC01026361201104 October 2018Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE ASHOK MENON3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court permitted the Revenue to withdraw the appeal. The reasoning provided is that the learned Standing Counsel for the Revenue submitted, on instructions, that the Revenue wished to withdraw the appeal based on the litigation policy of the Central Board of Direct Taxes. The Court allowed the withdrawal, explicitly stating that the questions of law remain open. No decision was made on the merits of the case. The operative direction is the withdrawal of the appeal.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax, Kottayam (the Revenue) against an order passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated June 22, 2010, in ITA No. 45/2004. The respondent is M/s. Orma Marble Palace, Kottayam. The appeal was heard by the High Court of Kerala on October 4, 2018. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the ITAT order is also not detailed.

What were the issues?

1. Whether the High Court should permit the Revenue to withdraw the appeal? This question arises from the Revenue's submission. The Revenue, through its learned Standing Counsel, sought permission to withdraw the appeal based on the litigation policy framed by the Central Board of Direct Taxes. No arguments were recorded for the respondent (assessee).

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON THURSDAY ,THE 04TH DAY OF OCTOBER 2018 / 12TH ASWINA, 1940 ITA.No. 13 of 2011 AGAINST THE ORDER/JUDGMENT IN ITA 45/2004 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 22-06-2010 APPELLANT/S: COMMISSIONER OF INCOME TAX KOTTAYAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: M/S.ORMA MARBLE PALACE KOTTAYAM-686603. BY ADV. SRI.N.RAGHURAJ THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 04.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA 13/2011 2 JUDGMENT Vinod Chandran, J. The learned Standing Counsel, Government of India (Taxes) submits, on instructions, that the Revenue may be permitted to withdraw the appeal on the basis of the litigation policy framed by the Central Board of Direct Taxes. Hence, the appeal is permitted to be withdrawn, leaving open the questions of law. Sd/- K.VINOD CHANDRAN JUDGE Sd/- ASHOK MENON JUDGE

ITA 13/2011 3 APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A ASSESSMENT ORDER U/S. 158 BC DATED 28.03.2002 ANNEXURE B CIT(A)'S ORDER IN APPEAL NO. ITA 123/R1/E/CIT-V/02-03 DTD. 14.01.2004 ANNEXURE C ITAT'S ORDER IN APPEAL NO. IT (SS) NO. 45/COCH/2004 DATED 22.06.2010 ANNEXURE D JUDGMENT OF HON'BLE HIGH COURT IN ITA NO. 551 OF 2009 IN THE CASE OF M/S. HOTEL MERIA PALA

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