THE COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S. PAYYAVOOR CRUSHERS

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ITA/138/2011HC KeralaKLHC01026486201116 October 2018Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE ASHOK MENON5 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala, upon being informed by the Revenue's counsel that there were instructions to withdraw the appeals based on the litigation policy, dismissed the appeals as withdrawn. However, the Court explicitly stated that the questions of law were left open. This means that the merits of the original dispute were not decided, and the withdrawal was a procedural decision based on policy, preserving the right to revisit the legal issues if circumstances changed. No specific findings on the substantive issues of the original assessment or the ITAT's order were made.

What were the facts?

These appeals were filed by the Commissioner of Income Tax (Central), Cochin, against the orders of the Income Tax Appellate Tribunal (ITAT), Cochin Bench. The respondent in both appeals is M/s. Payyavoor Crushers. The appeals challenge the ITAT's decisions in ITA Nos. 62/2010 and 65/2010, both dated November 25, 2010. The appeals were heard together by the High Court of Kerala. The specific assessment years and the amounts in dispute are not recorded in the judgment. The procedural history leading to the ITAT's orders is not detailed.

What were the issues?

1. Whether the appeals filed by the Revenue should be dismissed as withdrawn based on the litigation policy, while leaving the questions of law open. (Question of procedure/policy) Assessee's Contention: Not recorded. Revenue's Contention: The learned Standing Counsel for the Revenue submitted that they have instructions to withdraw the appeals on the basis of the litigation policy.

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 TUESDAY ,THE 16TH DAY OF OCTOBER 2018 / 24TH ASWINA, 1940 ITA.No. 138 of 2011 AGAINST THE ORDER/JUDGMENT IN ITA 62/2010 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 25-11-2010 APPELLANT/S: THE COMMISSIONER OF INCOME TAX (CENTRAL) COCHIN. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/S: M/S. PAYYAVOOR CRUSHERS PO PAYYAVOOR, KANNUR-670633. BY ADVS. SMT.BOBY M.SEKHAR SMT.NISHA JOHN SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 16.10.2018, ALONG WITH ITA.144/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 16TH DAY OF OCTOBER 2018 / 24TH ASWINA, 1940 ITA.No. 144 of 2011 AGAINST THE ORDER/JUDGMENT IN ITA 65/2010 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 25-11-2010 APPELLANT/S: THE COMMISSIONER OF INCOME TAX (CENTRAL) (CENTRAL), COCHIN. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/S: M/S.PAYYAVOOR CRUSHERS PO PAYYAVOOR, KANNUR-670633. BY ADVS. SMT.BOBY M.SEKHAR SMT.NISHA JOHN SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 16.10.2018, ALONG WITH ITA.138/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

[ ITA 138/2011 ,ITA.144/2011 ] JUDGMENT The learned Standing Counsel, Government of India (Taxes) submits that he has instruction from the Revenue to withdraw the appealS on the basis of the litigation policy. In such circumstance, the appeals are dismissed as withdrawn, but, however,leaving the questions of law open. Sd/- K.VINOD CHANDRAN JUDGE Sd/- ASHOK MENON jma JUDGE

APPENDIX OF ITA 138/2011 PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF ASSESSMENT ORDER DATED 30.12.2008 ANNEXURE B TRUE COPY OF ORDER OF CIT(A)-1 DATED 30.11.2009. ANNEXURE C TRUE COPY OF ITAT'S ORDER DATED 25.11.2010.

APPENDIX OF ITA 144/2011 PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF ASSESSMENT ORDER DATED 30.12.2008. ANNEXURE B TRUE COPY OF ORDER OF CIT(A)-1 DATED 30.11.2009. ANNEXURE C TRUE COPY OF ITAT'S ORDER DATED 25.11.2010.

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