THE COMMISSIONER OF INCOME TAX, vs. SRI.S.THAJUDEEN,

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ITA/4/2011HC KeralaKLHC01026352201104 October 2018Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE ASHOK MENON3 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal (High Court in this instance, hearing an appeal against the ITAT order) 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 may be permitted to withdraw the appeal on the basis of the litigation policy framed by the Central Board of Direct Taxes. The Court allowed the withdrawal, leaving open the questions of law. No specific amount in dispute is mentioned. No other issues were decided on merits.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax, Kottayam (the Revenue) against an order passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated January 13, 2010, in ITA No. 13/2008. The respondent is Sri. S. Thajudeen. The assessment year(s) are not specified in the provided text. The procedural history indicates that the appeal was finally heard by the High Court of Kerala on October 4, 2018.

What were the issues?

1. Whether the Revenue is permitted to withdraw the appeal. This issue arises from the Revenue's submission to the Court. The Revenue's contention is that they wish to withdraw the appeal based on the litigation policy framed by the Central Board of Direct Taxes. The assessee's arguments are not recorded in the provided text.

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. 4 of 2011 AGAINST THE ORDER/JUDGMENT IN ITA 13/2008 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 13-01-2010 APPELLANT/S: THE COMMISSIONER OF INCOME TAX, KOTTAYAM. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/S: SRI.S.THAJUDEEN, AKBAR MAHAL,KRISHNAPURAM, KAYAMKULAM - 690 502. 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 4/2011 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 4/2011 3 APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A ASSESSMENT ORDER U/S 158BC,DATED 26.8.2005 ANNEXURE B CIT(A)'S ORDER IN APPEAL NO ITA K 078/05-06 DATED 14.1.2008 ANNEXURE C COPY OF THE ORDER OF THE TRIBUNAL DATED 13.1.2010

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