COMMISSIONER OF INCOME TAX(CENTRAL), vs. N.K.MOHAMMED ALI,

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ITA/1649/2009HC KeralaKLHC01026410200904 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 of Kerala permitted the Revenue to withdraw the appeal. The court noted that the learned Standing Counsel for the Government of India (Taxes) submitted, 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. Consequently, the appeal was permitted to be withdrawn, leaving open the questions of law. No decision was 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 passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated January 30, 2009. The appeal was filed for the assessment year not specified in the judgment. The appellant is the Revenue, and the respondent is N.K. Mohammed Ali. The procedural history indicates that the appeal was heard by the High Court of Kerala on October 4, 2018.

What were the issues?

1. Whether the Revenue is permitted to withdraw the appeal based on the litigation policy framed by the Central Board of Direct Taxes? (Question of procedure/policy) Assessee's Contention: Not recorded. Revenue's Contention: The learned Standing Counsel for the Government of India (Taxes) submitted, 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.

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. 1649 of 2009 AGAINST THE ORDER/JUDGMENT IN ITA 951/2007 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 30-01-2009 APPELLANT/S: 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: 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 1649/2009 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 1649/2009 3 APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE P1 TRUE COPY OF THE ASSESSMENT ORDER U/S 153A ANNEXURE P2 TRUE COPY OF THE ORDER OF THE CIT U/S.263 ANNEXURE P3 CERTIFIED/TRUE COPY OF THE COMPOSITE ORDER OF ITAT. ANNEXURE P4 TRUE COPY OF THE CBDT INSTRUCTION NO.5/2008 DATED 15/05/2008.

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