THE COMMISSIONER OF INCOME TAX vs. M/S. PAYYAVOOR CRUSHERS
What did the High Court hold?
The High Court permitted the Revenue to withdraw the appeal. The reasoning provided is based on the submission made by the learned Standing Counsel for the Revenue, on instructions, citing the litigation policy of the Central Board of Direct Taxes. The appeal was permitted to be withdrawn, leaving open the questions of law. No findings were made on the merits of the case. The operative direction was to permit the withdrawal of the appeal.
What were the facts?
This is an Income Tax Appeal filed by the Commissioner of Income Tax (Central), Cochin, against the order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated November 25, 2010, in ITA No. 67/2010. The respondent is M/s. Payyavoor Crushers. 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 this appeal before the High Court is not detailed.
What were the issues?
The High Court was to decide the Income Tax Appeal filed by the Revenue. The primary issue was whether the Revenue should be permitted to withdraw the appeal. 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. No specific questions of law were framed or discussed in the judgment provided, other than the implicit question of whether the withdrawal should be permitted.
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. 153 of 2011 AGAINST THE ORDER/JUDGMENT IN ITA 67/2010 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.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 153/2011 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 153/2011 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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