THE COMMISSIONER OF INCOME TAX, COCHIN vs. M/S.LACHMANDAS TRUST, ERNAKULAM

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ITA/496/2009HC KeralaKLHC01025257200912 July 2016Bench: HONOURABLE MR.JUSTICE ANTONY DOMINIC3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala, in view of the submission made by the learned counsel for the Revenue that the Revenue was not desirous of prosecuting the matter, dismissed all the appeals. The Tribunal's order dated March 9, 2005, in ITA No. 317/Coch/2002, and consequently the appeals filed by the Revenue, were disposed of without any decision on the merits of the case. The ratio decidendi is that if the appellant (Revenue) expresses no desire to prosecute the appeal, the appeal will be dismissed as withdrawn. No specific findings were made on any substantive issues related to income tax law, as the appeals were withdrawn by the Revenue.

What were the facts?

The appeals were filed by the Commissioner of Income Tax, Cochin, against the order of the Income Tax Appellate Tribunal, Cochin Bench, dated March 9, 2005, in ITA No. 317/Coch/2002. The respondent in these appeals is M/s. Lachmandas Trust, proprietor Aswani Enterprises. The appeals were heard by the High Court of Kerala. The specific assessment years and the amount in dispute are not recorded in the provided judgment excerpt. The procedural history involves the filing of these appeals by the Revenue challenging the Tribunal's order.

What were the issues?

The primary issue before the High Court was whether the Revenue wished to pursue the appeals. The judgment records a submission by the learned counsel for the Revenue. 1. Question of Law: Whether the Revenue is desirous of prosecuting the appeals filed against the order of the Income Tax Appellate Tribunal, Cochin Bench. Contentions: Assessee: No specific contentions are recorded for the assessee in the provided judgment excerpt. Revenue: The learned counsel for the Revenue submitted that the Revenue is not desirous of prosecuting the matter.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC & THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY, THE 12TH DAY OF JULY 2016/21ST ASHADHA, 1938 ITA.No. 496 of 2009 ( ) ------------------------ AGAINST THE ORDER/JUDGMENT IN ITA 317/COCH/2002 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 09-03-2005 APPELLANT: ------------- THE COMMISSIONER OF INCOME TAX, COCHIN.

BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): -------------------- M/S.LACHMANDAS TRUST, PROP.ASWANI ENTERPRISES, M.G.ROAD, ERNAKULAM.

THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 12-07-2016, ALONG WITH ITA NOS. 115 & 264 OF 2010 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ANTONY DOMINIC & DAMA SESHADRI NAIDU, JJ. ------------------------------------------- I.T.A. Nos. 496 & 846 of 2009 & 115 & 264 of 2010 ------------------------------------------ Dated this the 12th day of July, 2016. JUDGMENT Antony Dominic,J. It is submitted by the learned counsel for the Revenue that the Revenue is not desirous of prosecuting the matter. In view of the submission so made, these appeals are dismissed as withdrawn. ANTONY DOMINIC, JUDGE. DAMA SESHADRI NAIDU, JUDGE. Rv

W.P.(C.) No. -2-

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