THE COMMISSIONER OF INCOME TAX, vs. SHRI.N.K.KHALID,

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ITA/1671/2009HC KeralaKLHC01026432200904 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 Court noted the submission made by the learned Standing Counsel for the Revenue, on instructions, that the withdrawal was sought on the basis of the litigation policy framed by the Central Board of Direct Taxes. The Court's decision to allow the withdrawal means that the appeal itself was disposed of without a decision on its merits. The questions of law that might have been raised in the appeal were expressly left open. No specific findings were made on any substantive issues of income tax law.

What were the facts?

This is an Income Tax Appeal filed by the Commissioner of Income Tax, Central, Cochin (the Revenue) against an order passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated January 30, 2009, in ITA No. 948/2007. The respondent is Shri N.K. Khalid. 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 the ITAT order is not detailed.

What were the issues?

1. Whether the appeal filed by the Revenue should be permitted to be withdrawn based on the litigation policy of the Central Board of Direct Taxes? (Question of procedure/policy) Contentions: Assessee: No specific contentions are recorded for the assessee in this judgment. Revenue: The learned Standing Counsel for the Revenue 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. 1671 of 2009 AGAINST THE ORDER/JUDGMENT IN ITA 948/2007 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.KHALID, 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 1671/2009 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 1671/2009 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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