THE COMMISSIONER OF INCOME TAX vs. G.OOMMEN(LATE)REPRESENTED L/H JAISON G OOMMEN

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ITA/35/2010HC KeralaKLHC01026727201019 September 2018Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE ASHOK MENON4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala dismissed the appeal as withdrawn. The Revenue's counsel indicated instructions to withdraw the appeal based on the litigation policy. The assessee's counsel also highlighted that the matter is covered by a Supreme Court judgment. Consequently, the Court found no need to adjudicate on the merits of the appeal and disposed of it as withdrawn, without making any determination on the substantive issues.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax, Thiruvananthapuram, against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated June 30, 2009. The appeal pertains to the assessment year 1999-2000. The assessee is G. Oommen (late), represented by his legal heir Jaison G. Oommen. The High Court of Kerala is hearing the appeal.

What were the issues?

1. Whether the appeal filed by the Revenue should be dismissed as withdrawn based on the litigation policy. (Question of law) Assessee's Contention: The assessee's counsel submitted that the matter is covered by the Supreme Court decision in Commissioner of Income Tax and another v. Avani Exports and another, reported in 2016(16) SCC 741. Revenue's Contention: The learned Standing Counsel for the Government of India (Taxes) submitted that he has 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. 35 of 2010 AGAINST THE ORDER/JUDGMENT IN ITA 563/2006 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 30-06-2009 FOR THE ASSESSMENT YEARS 1999-2000 APPELLANT: THE COMMISSIONER OF INCOME TAX THIRUVANANTHAPURAM BY ADV. SRI.P.K.R. MENON, SR.COUNSEL, GOI (TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT: G.OOMMEN(LATE)REPRESENTED L/H JAISON G OOMMEN KOTTARAKKARA. KOLLAM BY ADVS. SRI.JOSON MANAVALAN SRI.K.JOHN MATHAI SRI.KURYAN THOMAS SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.BENNY THOMAS SRI.P.GOPINATH THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19.09.2018, THE COURT ON THE SAME DAY DELIVERED THE

ITA No.35/2010 2 FOLLOWING: 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. The learned Counsel appearing for the assessee submits that the matter is covered by 2016(16)SCC 741 [Commissioner of Income Tax and another v. Avani Exports and another. Hence the appeal is dismissed as withdrawn. Sd/- K.VINOD CHANDRAN JUDGE Sd/- ASHOK MENON jma JUDGE

ITA No.35/2010 3

ITA No.35/2010 4 APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE ORDER U/S 154 OF THE INCOME TAX ACT DATED 30.3.2006 ANNEXURE B TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 23.08.2006 ANNEXURE C TRUE COPY OF THE ORDER OF THE APPELLATE TRIBUNAL DATED 30.06.2009

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