THE COMMISSIONER OF INCOME TAX vs. SHRI.N.K.MOHAMMED ALI

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ITA/1629/2009HC KeralaKLHC01026390200904 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, on instructions, submitted that the Revenue may be permitted to withdraw the appeal based on the litigation policy framed by the Central Board of Direct Taxes. The court's decision to allow the withdrawal leaves open the questions of law that were to be decided in the appeal. No specific findings were made on the merits of the case.

What were the facts?

This is an Income Tax Appeal filed by the Commissioner of Income Tax (Central), Cochin, against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated January 30, 2009. The appeal pertains to assessment year(s) not specified in the judgment. The Revenue sought to withdraw the appeal based on the litigation policy framed by the Central Board of Direct Taxes.

What were the issues?

1. Whether the Revenue is permitted to withdraw the appeal based on the CBDT's litigation policy? (Question of law) Assessee's Contention: Not recorded in the judgment. Revenue's Contention: The learned Standing Counsel for the Revenue, on instructions, submitted 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.

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. 1629 of 2009 AGAINST THE ORDER/JUDGMENT IN ITA 955/2007 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 30-01-2009 APPELLANT/S: THE COMMISSIONER OF INCOME TAX (CENTRAL)COCHIN. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: SHRI.N.K.MOHAMMED ALI KUNHIPARI BUILDING, CHEROOTY ROAD, CALICUT. BY ADVS. SRI.E.K.NANDAKUMAR (SR.) SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.P.GOPINATH THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 04.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA 1629/2009 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 1629/2009 3 APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER U/S 153A. ANNEXURE B TRUE COPY OF THE ORDER OF THE CIT U/S.263. ANNEXURE C CERTIFIED/TRUE COPY OF THE COMPOSITE ORDER OF ITAT. ANNEXURE D TRUE COPY OF THE CBDT INSTRUCTION NO.5/2008 DATED 15.5.2008.

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