M/S.KUTTUKARAN FOUNDATIONS, SANUJAM TOWERS OLD RAILWAY STATION ROAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

ITA/153/2012HC KeralaKLHC01024075201226 September 2017Bench: HONOURABLE MR.JUSTICE ANTONY DOMINIC3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala, upon hearing the learned counsel for the appellant, noted the submission made by the counsel to withdraw the appeal. In view of this submission, the Court ordered the dismissal of the appeal as withdrawn. No decision was made on the merits of the case, and the specific reasons for the appellant's decision to withdraw were not detailed in the judgment. The operative direction was solely to dismiss the appeal as withdrawn.

What were the facts?

This case involves an Income Tax Appeal (ITA No. 153 of 2012) filed before the High Court of Kerala at Ernakulam. The appeal was filed by M/s. Kuttukaran Foundations against an order passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, in ITA No. 102/2010 dated March 29, 2012. The respondent in the appeal was the Deputy Commissioner of Income Tax, Range 2, Ernakulam. The appellant's counsel sought to withdraw the appeal before the High Court.

What were the issues?

1. Whether the appeal filed by the assessee, M/s. Kuttukaran Foundations, should be permitted to be withdrawn. Assessee's Contention: The learned counsel for the appellant (M/s. Kuttukaran Foundations) sought to withdraw the appeal. No specific grounds or arguments were recorded in the judgment regarding the merits of the case or the reasons for withdrawal. Revenue's Contention: The judgment does not record any specific contentions from the revenue's side regarding the withdrawal of the appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC & THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN TUESDAY, THE 26TH DAY OF SEPTEMBER 2017/4TH ASWINA, 1939 ITA.No. 153 of 2012 ----------------------- AGAINST THE ORDER IN ITA 102/2010 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 29-03-2012 ----- APPELLANT/RESPONDENT IN ITA: ------------------------------------- M/S.KUTTUKARAN FOUNDATIONS, SANJUAN TOWERS, OLD RAILWAY STATION ROAD ERNAKULAM 682018

BY ADV. SMT.K.LATHA RESPONDENT/APPELLANT IN ITA: ------------------------------------- THE DEPUTY COMMISSIONER OF INCOME TAX RANGE 2 ERNAKULAM 682018.

BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26-09-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ANTONY DOMINIC & ANU SIVARAMAN, JJ. ------------------------------------------------ I. T. A. No.153 of 2012 ------------------------------------------------ Dated this the 26th day of September, 2017 JUDGMENT Antony Dominic, J. 1. aLearned counsel for the appellant seeks to withdraw the appeal. 2. In view of the submission so made, the appeal is dismissed as withdrawn. Sd/- ANTONY DOMINIC JUDGE Sd/- ANU SIVARAMAN JUDGE kns/- //TRUE COPY// P.S. TO JUDGE

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