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

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ITA/391/2010HC KeralaKLHC01027083201019 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 noted that the learned Standing Counsel for the Revenue had instructions to withdraw the appeal on the basis of the litigation policy. Consequently, the High Court dismissed the appeal as withdrawn. However, the Court explicitly stated that the questions of law were left open. No specific findings on the merits of the case or the ITAT's order were made, as the appeal was disposed of on procedural grounds.

What were the facts?

This matter concerns Income Tax Appeal No. 391 of 2010 filed before the High Court of Kerala at Ernakulam. The appeal was filed by the Commissioner of Income Tax, Thiruvananthapuram, against an order passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, in ITA 838/2008 for the assessment year 2005-06. The respondent in the appeal is Shri. N. Ayyappan Unnithan. The appeal was heard on September 19, 2018.

What were the issues?

The High Court was to decide the appeal filed by the Revenue. The judgment does not explicitly frame the questions of law. However, the Revenue, through its learned Standing Counsel, submitted that it had instructions to withdraw the appeal based on the litigation policy. The Respondent's contentions are not recorded in the judgment.

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. 391 of 2010 AGAINST THE ORDER/JUDGMENT IN ITA 838/2008 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 23-04-2010 FOR THE ASSESSMENT YEAR 2005-06 APPELLANT: THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM. BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, INCOME-TAX RESPONDENT: SHRI. N.AYYAPPAN UNNITHAN NARAYANA BHAVAN, TC 9/2196,KURUP'S LANE,SASTHAMANGALAM.P.O,, THIRUVANANTHAPURAM 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.391/2010 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.391/2010 3 APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE ORDER U/S 153A/153 C R.W.S. 143 (3) OF THE ASSESSING OFFICER DATED 21/12/2006 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 OD THE APPELLATE TRIBUNAL DATED 23/04/2010

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