THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S.NAVIGANT BPM (INDIA) PRIVATE LIMITED

PDF · subscribers
ITA/122/2019HC KeralaKLHC01030960201911 November 2019Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MRS. JUSTICE ANU SIVARAMAN3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted permission to the appellant (Revenue) to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The Principal Commissioner of Income Tax filed an appeal before the High Court. The standing counsel for the Income Tax Department later filed a memo praying for the withdrawal of the appeal.

What were the issues?

The primary issue was whether the appeal filed by the Revenue should be permitted to be withdrawn based on the department's litigation policy.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN MONDAY, THE 11TH DAY OF NOVEMBER 2019 / 20TH KARTHIKA, 1941 ITA.No.122 OF 2019 AGAINST THE ORDER IN ITA 144/COCH/2015 DATED 07-09-2018 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/RESPONDENT/REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME TAX THIRUVANANTHAPURAM BY ADV. SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT RESPONDENT/APPELLANT/ASSESSEE: M/S.NAVIGANT BPM (INDIA) PRIVATE LIMITED PAMBA MODULE NO.A3, TECHNOPARK CAMPUS, KAZHAKOOTTAM, TRIVANDRUM - 695581 R1 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR R1 BY ADV. SRI.K.JOHN MATHAI R1 BY ADV. SRI.JOSON MANAVALAN R1 BY ADV. SRI.KURYAN THOMAS R1 BY ADV. SRI.PAULOSE C. ABRAHAM THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 11.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA No.122/2019 -2- C.K. ABDUL REHIM, J. & ANU SIVARAMAN, J. ------------------------------------------------- I.T. Appeal No. 122 OF 2019 ------------------------------------------------- DATED THIS THE 11th DAY OF NOVEMBER, 2019 J U D G M E N T Abdul Rehim, J.: Standing counsel for Government of India (Taxes) had filed memo praying for withdrawal of the appeal, based on the latest litigation policy of the Income Tax Department. 2. Accordingly, permission is granted to the appellant for withdrawal of the appeal. The appeal stands dismissed as withdrawn. 3. The Registry shall make refund of the court fee to the extent admissible under the relevant statutory provisions. Sd/- C.K.ABDUL REHIM JUDGE Sd/- ANU SIVARAMAN JUDGE AMG

ITA No.122/2019 -3- APPENDIX PETITIONER'S EXHIBITS: ANNEXURE A TRUE COPY OF THE PROCEEDINGS OF THE DISPUTE RESOLUTION PANEL-II, BANGALORE DATED 14.11.2014 ANNEXURE B TRUE COPY OF THE ORDER U/S 143(3) R.W.S.92CA R.W.S.144C OF THE INCOME TAX ACT, 1961 OF THE ASSESSING OFFICER DATED 29.12.2014 ANNEXURE C TRUE COPY OF THE ORDER OF THE ITAT IN IT(TP)A NO.144/COCH/2015, FOR THE ASST. YEAR 2010-11 DATED 07.09.2018

Recent GST High Court judgments

Search GST case law →