THE COMMISSIONER OF INCOME TAX, vs. ESSCO AUTOMOBILES,

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ITA/93/2011HC KeralaKLHC01026441201119 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The High Court of Kerala dismissed the appeal as withdrawn. This decision was based on the submission by the Revenue's counsel that they had instructions to withdraw the appeal in accordance with the litigation policy. The Court noted that the questions of law were left open, implying that the withdrawal was not on merits and did not set a precedent on the underlying legal issues.

What were the facts?

This appeal was filed by the Commissioner of Income Tax, Trivandrum against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench, dated February 9, 2011. The appeal pertains to Assessment Year 2006-07. The respondent is Essco Automobiles. The High Court of Kerala was hearing the appeal.

What were the issues?

The appeal was filed by the Revenue. The learned Standing Counsel for the Government of India (Taxes) submitted that they had instructions from the Revenue to withdraw the appeal based on the litigation policy. No specific questions of law were framed or argued in the provided text, nor were contentions from either side recorded beyond the Revenue's instruction to withdraw.

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. 93 of 2011 AGAINST THE ORDER/JUDGMENT IN ITA 236/2010 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 09-02-2011 FOR THE ASSESSMENT YEAR 2006-07 APPELLANT: THE COMMISSIONER OF INCOME TAX, TRIVANDRUM. BY ADV. SRI.P.K.R. MENON SENIOR COUNSEL GOI TAXES SRI.JOSE JOSEPH, SC, FOR INCOME TAX

RESPONDENT: ESSCO AUTOMOBILES, ESSCO BUILDING, 12/311, CHATHANPARA, THOTTAKKADU, ATTINGAL,, THIRUVANANTHAPURAM, PIN 695 605. THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA No.93/2011 ::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 In such circumstance, the appeal is dismissed as withdrawn, but, however,leaving the questions of law open.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

ITA No.93/2011 ::3 :: APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE ORDER U/S 143(3) OF THE ASSESSING, OFFICER DATED 19.12.2008. ANNEXURE B TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 28.12.2009. ANNEXURE C TRUE COPY OF THE PARTNERSHIP DEED. ANNEXURE D TRUE COPY OF THE ORDER OF THE TRIBUNAL.

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