THE COMMISSIONER OF INCOME TAX, TRICHUR vs. M/S.KALLADA WINE, THRISSUR

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ITA/282/2009HC KeralaKLHC01025043200909 June 2016Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU,HONOURABLE MR.JUSTICE ANTONY DOMINIC3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the submission made by the counsel for the Revenue. The counsel stated that the Revenue was not pursuing the appeals in light of Circular No. 21/2015 issued by the CBDT. Consequently, the High Court dismissed both appeals as withdrawn. No decision was made on the merits of the original dispute between the Commissioner of Income Tax and M/s Kallada Wines. The ratio decidendi for this decision is that when a party to an appeal formally withdraws it or indicates they are not pursuing it, the court will dismiss the appeal accordingly, especially when a specific circular is cited as the basis for such withdrawal.

What were the facts?

The Commissioner of Income Tax, Trichur, filed two appeals (ITA Nos. 282 of 2009 and 1 of 2009) before the High Court of Kerala at Ernakulam. These appeals were against orders passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench. The specific orders under challenge were dated January 19, 2004, and May 2, 2003. The respondent in these appeals was M/s Kallada Wines, Thrissur. The appeals had a procedural history involving prior orders from the High Court and the ITAT. The appeals were finally heard on June 9, 2016.

What were the issues?

The High Court was to decide the appeals filed by the Revenue. The Revenue's counsel submitted that they were not pursuing these appeals. The reason provided for this decision was the issuance of Circular No. 21/2015 by the CBDT. The judgment does not explicitly frame specific questions of law or fact that the Tribunal had to decide. It only records the submission of the Revenue's counsel regarding their decision not to pursue the appeals. Therefore, the primary issue before the High Court was whether to proceed with the appeals given the Revenue's submission.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC & THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY, THE 9TH DAY OF JUNE 2016/19TH JYAISHTA, 1938 ITA.No. 282 of 2009 AGAINST THE ORDER IN ITA 1/2002 of I.T.A.TRIBUNAL, COCHIN BENCH, DATED 19-01-2004 APPELLANT/RESPONDENT: THE COMMISSIONER OF INCOME TAX, TRICHUR.

BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/PETITIONER/APPELLANT: M/S KALLADA WINES, THRISSUR.

THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 09-06-2016 ALONG WITH ITA NO.1/09, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A.No.282 of 2009 APPENDIX PETITIONER'S ANNEXURES: ANNEXURE A: TRUE COPY OF THE ORDER OF THE HON'BLE HIGH COURT OF ITA NO.174/2000 DATED 5.10.2002. ANNEXURE B: TRUE COPY OF THE ORDER OF THE APPELLATE TRIBUNAL DATED 2.5.2003. ANNEXURE C: CERTIFIED COPY OF THE ORDER OF THE APPELLATE TRIBUNAL DATED 19.1.2004 ON MISC. PETITIONS. // TRUE COPY // P.A. TO JUDGE

ANTONY DOMINIC & DAMA SESHADRI NAIDU, JJ. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - I.T.A.Nos.282 & 1 of 2009 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 9th day of June, 2016 JUDGMENT Antony Dominic, J. Counsel for the Revenue submits that they are not pursuing these appeals in view of Circular No.21/2015 issued by the CBDT. In view of the submission so made, these appeals are dismissed as withdrawn. Sd/- ANTONY DOMINIC JUDGE Sd/- DAMA SESHADRI NAIDU

JUDGE jes

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