COMMISSIONER OF INCOME TAX, vs. M.KOYAKKUTTY

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ITA/309/2010HC KeralaKLHC01027001201004 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 that the learned Standing Counsel for the Revenue submitted, on instructions, that the Revenue wished to withdraw the appeal based on the litigation policy of the Central Board of Direct Taxes. Consequently, the appeal was allowed to be withdrawn, leaving open the questions of law. No specific findings were made on the merits of the case, and no operative directions were issued other than permitting the withdrawal. No issues were expressly left undecided as the appeal was disposed of on a procedural ground.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax, Kottayam, against an order passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, in OTSA 8/2008 dated January 13, 2010. The respondent is M. Koyakutty. The specific assessment year(s) and the amount in dispute are not recorded in the provided judgment. The procedural history leading to this appeal before the High Court is that the Revenue has filed this appeal challenging the ITAT's order.

What were the issues?

The Tribunal did not have to decide any issues as the appeal was withdrawn. The Revenue, through its learned Standing Counsel, sought permission to withdraw the appeal. The Revenue's contention was based on the litigation policy framed by the Central Board of Direct Taxes. The assessee's arguments are not recorded as the appeal was withdrawn before any substantive arguments were made on the merits.

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. 309 of 2010 AGAINST THE ORDER/JUDGMENT IN OTSA 8/2008 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 13-01-2010 APPELLANT/S: COMMISSIONER OF INCOME TAX, KOTTAYAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: M.KOYAKKUTTY CHENGAZHETHU HOUSE, PADA NORTH, KARUNAGAPPALLY-690 518. BY ADV. SRI.S.ARUN RAJ THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 04.10.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA 309/2010 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 309/2010 3 APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED 23.8.2007. ANNEXURE B COPY OF THE ORDER OF THE CIT(A) DATED 24.3.3003. ANNEXURE C COPY OF THE ORDER OF THE TRIBUNAL DATED 13.1.2010. ANNEXURE D ORDER SHEET DATED 6.8.2005 ANNEXURE E COPY OF THE ORDER REPORTED IN 83 ITJ 904 ANNEXURE F COPY OF THE ORDER REPORTED IN 2010 TIOL -193. ANNEXURE G COPY OF THE CIRCULAR NO.5/2008.

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