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

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ITA/150/2011HC KeralaKLHC01026498201104 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 Revenue sought permission to withdraw based on the litigation policy of the Central Board of Direct Taxes. The principle established is that an appeal can be withdrawn by the Revenue if it aligns with the prevailing litigation policy. The operative direction is that the appeal is permitted to be withdrawn. The questions of law are left open, meaning this withdrawal does not set a precedent on the merits of any legal issue.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax (Central), Kochi, against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated November 25, 2010, in ITA No. 63/2011. The respondent is M/s. Payyavoor Crushers. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to this appeal before the High Court is that the Revenue has filed this appeal against the ITAT's order.

What were the issues?

1. Whether the Revenue is permitted to withdraw the appeal. (Question of procedure) The Revenue, through its learned Standing Counsel, submitted on instructions that it may be permitted to withdraw the appeal based on the litigation policy framed by the Central Board of Direct Taxes. The Assessee's contentions are not recorded in the judgment.

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. 150 of 2011 AGAINST THE ORDER/JUDGMENT IN ITA 63/2011 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 25-11-2010 APPELLANT/S: THE COMMISSIONER OF INCOME TAX (CENTRAL) KOCHI. BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/S: M/S.PAYYAVOOR CRUSHERS P.O. PAYYAVOOR, KANNUR - 670 633. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.NISHA JOHN SMT.BOBY M.SEKHAR SRI.V.P.NARAYANAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 04.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA 150/2011 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 150/2011 3 APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF ASSESSMENT ORDER DATED 30/12/2008 ANNEXURE B TRUE COPY OF ORDER OF CIT (A)-I DATED 30/11/2009 ANNEXURE C TRUE COPY OF ITAT'S ORDER DATED 25/11/2010

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