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

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ITA/1698/2009HC KeralaKLHC01026459200904 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 Government of India (Taxes) on instructions, stating 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. The Court allowed the withdrawal, explicitly stating that the questions of law are left open. Therefore, there was no decision on the merits of the case.

What were the facts?

This is 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. 954/2007. The respondent is Shri N.K. Mohammad Ali. 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 the present appeal challenging the order of the ITAT.

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 Whether the appeal filed by the Revenue should be permitted to be withdrawn based on the litigation policy of the Central Board of Direct Taxes. The Revenue's contention is that it seeks to withdraw the appeal on the basis of the litigation policy framed by the Central Board of Direct Taxes. The judgment does not record any specific arguments from the assessee's side regarding the withdrawal of the appeal.

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. 1698 of 2009 AGAINST THE ORDER/JUDGMENT IN ITA 954/2007 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.MOHAMMAD 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 1698/2009 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 1698/2009 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 THECIT 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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