THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM vs. M/S SOUTH SHORE ICE CREAM PVT LTD

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ITA/248/2014HC KeralaKLHC01026814201419 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The High Court of Kerala dismissed the appeal as withdrawn.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 dismissal was based on instructions received by the Revenue's counsel to withdraw the appeal in accordance with the litigation policy. The Court explicitly stated that the questions of law were left open, meaning that the merits of the case were not decided, and the withdrawal did not set any precedent on the underlying legal issues. No specific findings were made by the High Court on any substantive legal points.

What were the facts?

The Commissioner of Income Tax, Thiruvananthapuram (Revenue) filed an Income Tax Appeal before the High Court of Kerala at Ernakulam against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated April 25, 2014. The appeal pertained to Assessment Year 2010-11 and was filed against M/s South Shore Ice Cream Pvt Ltd (Assessee). The appeal was admitted and listed for final hearing. The Revenue was represented by its Senior Counsel and Standing Counsel.

What were the issues?

The judgment does not explicitly state the questions of law that the Tribunal had to decide. However, the appeal was filed by the Revenue against an order of the ITAT. The Revenue's contention, as indicated by the withdrawal, suggests a disagreement with the ITAT's decision. The Revenue's argument, as presented through its counsel, was that it had instructions to withdraw the appeal based on the litigation policy. No arguments were recorded for the Assessee.

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. 248 of 2014 AGAINST THE ORDER/JUDGMENT IN ITA 75/2014 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 25-04-2014 FOR THE ASSESSMENT YEAR 2010-11 APPELLANT: THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/S: M/S SOUTH SHORE ICE CREAM PVT LTD 28/3030, CHERUPARAMBATHU ROAD, KADAVANTHRA, KOCHI-682020. THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A 248/2014 ::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 248/2014 ::3 :: APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF ORDER UNDER SEC.143(30 OF THE ASSESSING OFFICER DATED 03-01-2013 ANNEXURE B TRUE COPY OF ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 19-11-2013 ANNEXURE C TRUE COPY OF THE ORDER OF THE DCIT, CENTRAL CIRCLE-1,KOCHI GIVING EFFECT TO THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) DATED 21-01-2014 ANNEXURE -D CERTIFIED COPY OF ORDER OF THE APPELLATE TRIBUNAL DATED 25-04-2014 ANNEXURE- E RELEVANT CLAUSES OF AGREEMENT BETWEEN THE ASSESSEE AND THE DISTRIBUTORS/VENDORS

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