THE COMMISSIONER OF INCOME TAX CENTRAL vs. SHRI.N.K.HARIS,

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ITA/1682/2009HC KeralaKLHC01026443200904 October 2018Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE ASHOK MENON3 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal noted 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. Consequently, the appeal was permitted to be withdrawn. The questions of law were left open. The reasoning for permitting the withdrawal is solely based on the Revenue's instruction to follow the litigation policy. No decision on the merits of the case was made.

What were the facts?

This case involves an Income Tax Appeal filed by the Commissioner of Income Tax Central, Cochin, against an order of the Income Tax Appellate Tribunal, Cochin Bench. The appeal was filed against the order in ITA 10/2008. The respondent in the appeal is Shri. N.K. Haris. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history is limited to the filing of the appeal before the High Court of Kerala.

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 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. 1682 of 2009 AGAINST THE ORDER/JUDGMENT IN ITA 10/2008 of I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: THE COMMISSIONER OF INCOME TAX CENTRAL (CENTRAL), COCHIN. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: SHRI.N.K.HARIS, 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 1682/2009 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 1682/2009 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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