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

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ITA/1697/2009HC KeralaKLHC01026458200904 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 based on the submission made by the learned Standing Counsel for the Revenue, who stated that permission to withdraw was sought on instructions, citing the litigation policy framed by the Central Board of Direct Taxes. Consequently, the appeal was permitted to be withdrawn. The court explicitly noted that the questions of law remain open, implying that the withdrawal is not on merits. No specific relief was granted or denied to either party as the appeal was withdrawn. No issues were left undecided as the appeal itself was disposed of.

What were the facts?

This matter concerns an appeal filed by the Commissioner of Income Tax (Central), Cochin, against an order passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, in ITA No. 7/2008. The appeal was filed by the Revenue. The respondent is Shri N.K. Haris. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to this appeal before the High Court is that the Revenue has filed this Income Tax Appeal. The appeal was finally heard on October 4, 2018.

What were the issues?

The High Court was to decide the appeal filed by the Revenue. The primary issue was whether the appeal should be allowed to be withdrawn by the Revenue. The Revenue, through its learned Standing Counsel, sought permission to withdraw the appeal based on the litigation policy framed by the Central Board of Direct Taxes. The judgment does not record any specific arguments from the respondent, Shri N.K. Haris, on the withdrawal of the appeal. The question of law, if any, that the appeal intended to address is not explicitly stated but is left open by the court's decision.

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. 1697 of 2009 AGAINST THE ORDER/JUDGMENT IN ITA 7/2008 of I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: THE COMMISSIONER OF INCOME TAX (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 1697/2009 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 1697/2009 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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