THE COMMISSIONER OF INCOME TAX vs. M/S. PAYYAVOOR CRUSHERS,

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ITA/151/2011HC KeralaKLHC01026499201104 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 may be permitted to withdraw the appeal based on the litigation policy framed by the Central Board of Direct Taxes. Consequently, the appeal was allowed to be withdrawn. The court explicitly stated that the questions of law remain open. No specific findings were made on the merits of the case, and no operative directions were issued other than permitting the withdrawal. The ratio decidendi is that an appeal can be withdrawn by the Revenue if it aligns with the prevailing litigation policy, without prejudice to the underlying legal questions.

What were the facts?

This case involves an Income Tax Appeal filed by the Commissioner of Income Tax (Central), Cochin, against an order passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, in ITA No. 64/2010 dated November 25, 2010. The respondent is M/s. Payyavoor Crushers. The appeal was heard by the High Court of Kerala at Ernakulam. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to this appeal is not detailed, other than the fact that the ITAT had passed an order which is now under challenge.

What were the issues?

1. Whether the appeal filed by the Revenue should be permitted to be withdrawn based on the litigation policy framed by the Central Board of Direct Taxes. The Revenue, through its learned Standing Counsel, argued that permission to withdraw the appeal should be granted based on the aforementioned litigation policy. The Assessee's contentions are not recorded in the judgment. No specific provision of the Income Tax Act is named in relation to this issue, as the decision hinges on administrative 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 THURSDAY ,THE 04TH DAY OF OCTOBER 2018 / 12TH ASWINA, 1940 ITA.No. 151 of 2011 AGAINST THE ORDER/JUDGMENT IN ITA 64/2010 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, P.O. PAYYAVOOR, KANNUR 670633. 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 151/2011 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 151/2011 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 25/11/2010

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