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

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ITA/44/2010HC KeralaKLHC01026736201019 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 of Kerala noted that the learned Standing Counsel for the Government of India (Taxes) had instructions from the Revenue to withdraw the appeal, citing the litigation policy. The learned Counsel for the assessee also submitted that the matter was covered by the Supreme Court's decision in Commissioner of Income Tax and another v. Avani Exports and another. Consequently, the High Court dismissed the appeal as withdrawn. No specific findings were made on the merits of the case as the appeal was withdrawn by the Revenue.

What were the facts?

This matter concerns Income Tax Appeal No. 44 of 2010, filed before the High Court of Kerala. The appeal was preferred by the Commissioner of Income Tax, Trivandrum, against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated June 30, 2009. The assessment year in question is 2000-01. The respondent is G. Oommen (late), represented by his legal heirs. The appeal was heard on September 19, 2018.

What were the issues?

1. Whether the appeal filed by the Revenue is to be dismissed as withdrawn based on the litigation policy. Contentions: Assessee: The assessee's counsel submitted that the matter is covered by the decision in Commissioner of Income Tax and another v. Avani Exports and another, reported in 2016(16) SCC 741. Revenue: 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. 44 of 2010 AGAINST THE ORDER/JUDGMENT IN ITA 564/2006 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 30-06-2009 FOR THE ASSESSMENT YEAR 2000-01 APPELLANT

: THE COMMISSIONER OF INCOME TAX, TVM. TRIVANDRUM. BY SRI.P.K.R.MENON, SR. COUNSEL GOI (TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: G.OOMMEN (LATE), L/H.JAISON G.OOMMEN, L/H.JAISON G.OOMMEN,, ST.MARYS CASHEW FACTORY,, PUTHOOR P.O., KOTTARAKKARA. BY ADVS. SRI.JOSON MANAVALAN SRI.K.JOHN MATHAI SRI.KURYAN THOMAS SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.BENNY THOMAS SRI.P.GOPINATH SRI.RAJA KANNAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA No.44/2010 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. 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.44/2010 3 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 23.8.2006. ANNEXURE C TRUE COPY OF THE ORDER OF THE APPELLATE TRIBUNAL DATED 30.6.2009

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