THE COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S SOUTH SHORE ICE CRERAMS (P) LTD, KOCHI

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ITA/66/2014HC KeralaKLHC01026632201419 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, upon being informed by the Revenue's counsel that there were instructions to withdraw the appeal based on the litigation policy, dismissed the appeal as withdrawn. However, the Court explicitly stated that the questions of law were left open. This means that the merits of the case were not decided, and the dismissal was purely procedural due to the Revenue's decision not to pursue the appeal. The operative direction is the dismissal of the appeal as withdrawn, with the caveat that the legal questions remain undecided.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax (Central), Kochi, against a judgment of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated June 28, 2013. The appeal pertains to the assessment year for which the ITAT judgment was passed. The respondent is M/s South Shore Ice Creams (P) Ltd, Kochi. The appellant's counsel submitted that they have instructions from the Revenue to withdraw the appeal based on the prevailing litigation policy.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn based on the Revenue's instructions. The Revenue, through its learned Standing Counsel, submitted that it has received instructions to withdraw the appeal in accordance with the litigation policy. The Revenue's contention is that the appeal should be dismissed as withdrawn. The judgment does not record any specific arguments from the assessee's side regarding the withdrawal of the appeal.

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. 66 of 2014 AGAINST THE JUDGMENT IN ITA 187/2013 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 28-06-2013 ASSESSMENT YEAR 28.06.2013 APPELLANT/S: THE COMMISSIONER OF INCOME TAX (CENTRAL) KOCHI. BY ADVS. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/S: M/S SOUTH SHORE ICE CRERAMS (P) LTD, KOCHI XXVIII/3030, CHERUPARAMBATHU ROAD, KADAVANTHRA, KOCHI. BY ADVS. SRI.P.BENNY THOMAS SRI.JOSON MANAVALAN SRI.K.JOHN MATHAI SRI.KURYAN THOMAS SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A 66/2014 ::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 66/2014 ::3 :: APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE- A COPY OF RELEVANT CLAUSES THE AGREEMENT BETWEEN THE ASSESSEE AND THE VENDORS ANNEXED AS ANNEXURE 1 TO THE ASSESSMENT ORDER ANNEXURE- B COPY OF ORDER U/S 143(30 OF THE ASSESSING OFFICER DATED 30.11.2011 ANNEXURE- C TRUE COPY OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 30.11.2012 ANNEXURE- D TRUE COPY OF ORDER OF THE APPELLATE TRIBUNAL DATED 28.6.2013 ANNEXURE- E COPY OF MEMORANDUM AND ARTICLES OF ASSOCIATION OF THE COMPANY

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