THE COMMISSINOR OF INCOME TAX , vs. M/S. MARIKKAR ENGINEERS LTD.

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ITA/182/2009HC KeralaKLHC01024943200919 September 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The High Court of Kerala dismissed the appeal as withdrawn. The Court noted that the learned Standing Counsel for the Government of India (Taxes) submitted that he had instructions from the Revenue to withdraw the appeal on the basis of the litigation policy. Consequently, the appeal was dismissed as withdrawn. However, the Court explicitly stated that the questions of law were left open. No specific findings were made on the merits of the case, and no operative directions were issued other than the dismissal of the appeal as withdrawn.

What were the facts?

This is an Income Tax Appeal filed by the Commissioner of Income Tax, Trivandrum, against the judgment of the ITAT, Cochin Bench, dated November 23, 2007, pertaining to Assessment Year 2003-04. The appeal was filed before the High Court of Kerala. The respondent is M/s. Marikkar Engineers Ltd. The appeal was listed for final hearing on September 19, 2018.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn based on the litigation policy of the Revenue. (Question of law) Assessee's Contention: The assessee's representative did not make any arguments as the appeal was withdrawn by the Revenue. Revenue's Contention: The learned Standing Counsel for the Government of India (Taxes) submitted that he had instructions from the Revenue to withdraw the appeal on the basis of the litigation policy.

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 WEDNESDAY,THE 19TH DAY OF SEPTEMBER 2018 / 28TH BHADRA, 1940 ITA.No. 182 of 2009 AGAINST THE JUDGMENT IN ITA 692/2006 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 23-11-2007 ASSESSMENT YEAR 2003-04 APPELLANT: THE COMMISSINOR OF INCOME TAX , TRIVANDRUM. BY ADV. SRI.P.K.R. MENON, SR.COUNSEL GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT : M/S. MARIKKAR ENGINEERS LTD. M.G.ROAD, THIRUVANANTHAPURAM. BY ADVS. SRI.P.FAZIL SRI.P.GOPINATH THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A 182/2009 ::2 :: JUDGMENT The learned Standing Counsel, Government of India (Taxes) submits that he has instruction from the Revenue to withdraw the appeal on the basis of the litigation policy. In such circumstance, the appeal is dismissed as withdrawn, but, however,leaving the questions of law open. Sd/- K.VINOD CHANDRAN JUDGE Sd/- ASHOK MENON jma JUDGE

I.T.A 182/2009 ::3 :: APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE ORDER OF THE ASSESSING OFFICER U/S 143(3) OF INCOME TAX ACT DATED 9.3.2006. ANNEXURE B TRUE COPY OF THE ORDER OF THE COMMISSION OF INCOME-TAX (APPEALS) DATED 25.9.2006. ANNEXURE C TRUE COPY OF THE ORDER OF THE APPELLATE TRIBUNAL DATED 23.11.2007.

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