P.V. SHERIEN (LEGAL HEIR OF LATE SHRI. P.V. GANGADHARAN) vs. THE COMMISSIONER OF INCOME TAX

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ITA/57/2024HC KeralaKLHC01136939202411 April 2025Bench: HONOURABLE MR. JUSTICE SATHISH NINAN,HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN3 pages
AI SummaryAllowed

What did the High Court hold?

The Court allowed the application for withdrawal of the appeal. The withdrawal was granted without prejudice to the appellants' right to approach the court afresh if circumstances warranted.

What were the facts?

The appellants, legal heirs of the assessee, sought to withdraw the appeal. This was to enable them to pursue a settlement under 'The Direct Tax Vivad Se Vishwas Scheme, 2024'. They requested liberty to approach the court again if necessary.

What were the issues?

The primary issue was whether the appellants should be permitted to withdraw their appeal to avail a tax settlement scheme, with the liberty to refile if needed.

AI-generated summary — verify with the full judgment below

2025:KER:31820 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE SATHISH NINAN & THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN FRIDAY, THE 11TH DAY OF APRIL 2025 / 21ST CHAITHRA, 1947 ITA NO. 57 OF 2024 APPELLANTS/LEGAL HEIRS OF APPELLANT IN ITA/ASSESSEE: 1 P.V. SHERIEN (LEGAL HEIR OF LATE SHRI. P.V. GANGADHARAN) AGED 72 YEARS KERALA TRANSPORT COMPANY, KTC BUILDING, YMCA ROAD KOZHIKODE., PIN - 673001 2 SMT. SHENUGA, (LEGAL HEIR OF LATE SHRI. P.V. GANGADHARAN) AGED 53 YEARS KERALAKALA, AZCHAVATTAM, MANKAVU P.O., KOZHIKODE, PIN - 673007 3 SMT. SHEGNA SHERIEN (LEGAL HEIR OF LATE SHRI. P.V. GANGADHARAN) AGED 50 YEARS KERALAKALA, AZCHAVATTAM, MANKAVU P.O., KOZHIKODE, PIN - 673007 4 SMT. SHERGA, (LEGAL HEIR OF LATE SHRI. P.V. GANGADHARAN) AGED 43 YEARS KERALAKALA, AZCHAVATTAM, MANKAVU P.O., KOZHIKODE., PIN - 673007

ITA No.57 of 2024 2025:KER:31820 -: 2 :- BY ADVS. RAJA KANNAN M.GOPIKRISHNAN NAMBIAR K.JOHN MATHAI JOSON MANAVALAN KURYAN THOMAS PAULOSE C. ABRAHAM RESPONDENT/RESPONDENT IN ITA/REVENUE: THE COMMISSIONER OF INCOME TAX AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE, PIN - 673001 BY ADV. P.G. JAYASHANKAR-SC THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 11.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

2025:KER:31820

Sathish Ninan & Shoba Annamma Eapen, JJ. ========================================= ITA No.57 of 2024 ========================================= Dated this the 11th day of April, 2025 JUDGMENT Sathish Ninan, J. I.A No.1 of 2025 The appellants seek liberty to withdraw the appeal without prejudice to the rights to approach afresh. This is to enable the appellants to try for a settlement of the arrears under the provisions of 'The Direct Tax Vivad Se Vishwas Scheme, 2024' 2. We are of the opinion that the prayer as sought for can be granted. Resultantly, application is allowed. Appeal will stand withdrawn without prejudice to the rights to approach this Court afresh, if circumstances warrant.

Sd/- Sathish Ninan, Judge

Sd/- Shoba Annamma Eapen, Judge SVP

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