What did the High Court hold?

The High Court of Kerala dismissed the appeal as withdrawn. The court noted that the Revenue had instructions to withdraw the appeal based on the litigation policy. The dismissal was made without prejudice to the questions of law, meaning those legal questions remain open for future consideration if similar matters arise.

This case involves an appeal filed by the Commissioner of Income Tax, Thiruvananthapuram, against an order of the ITAT, Cochin Bench, pertaining to the assessment year 2006-07. The respondent is Shri. N. Ayyappan Unnithan. The appeal was heard by the High Court of Kerala.

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. The Revenue, through its learned Standing Counsel, submitted instructions to withdraw the appeal based on the litigation policy. No arguments were recorded for the Respondent.

CIT vs Shri. N.Ayyappan Unnithan | Kerala High Court 2018

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. 390 of 2010 AGAINST THE ORDER/JUDGMENT IN ITA 839/2008 of I.T.A.TRIBUNAL,COCHIN BENCH FOR THE ASSESSMENT YEAR 2006-07 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: SHRI. N.AYYAPPAN UNNITHAN, NARAYANA BHAVAN, TC 9/2196, KURUP'S LANE, SATHEMANGALAM P.O., THIRUVANANTHAPURAM- 695010 BY ADVS. SMT.NIVEDITA A.KAMATH SRI.ANIL D. NAIR THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A. NO.390/2010 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 In such circumstance, the appeal is dismissed as withdrawn, but, however,leaving the questions of law open.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. NO.390/2010 3 APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE ORDER U/S 153 A /153 C.R.W.S. 143 (3) OF THE ASSESSING OFFICER DATED 21/1/22007 ANNEXURE B TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 11/04/2008 ANNEXURE C TRUE COPY OF THE ORDER OF THE APPELLATE TRIBUNAL DATED 23.04.2010

THE COMMISSIONER OF INCOME TAX, TVM. vs. SHRI. N.AYYAPPAN UNNITHAN,

What did the High Court hold?

What were the facts?

What were the issues?

Recent GST High Court judgments