THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOZHIKODE vs. M/S.BADAGARA CO-OPERATIVE RURAL BANK LTD
What did the High Court hold?
The High Court considered the memo filed by the Income Tax Department to withdraw the appeal. The court ordered the withdrawal of the appeal.
What were the facts?
The Principal Commissioner of Income Tax filed an appeal before the High Court. The Income Tax Department later filed a memo to withdraw the appeal.
What were the issues?
The primary issue was the withdrawal of the appeal by the appellant. There were no substantive legal issues decided on merits.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 29TH DAY OF JANUARY 2021 / 9TH MAGHA, 1942 ITA.No.204 OF 2019 AGAINST THE ORDER DATED 17.01.2019 IN ITA 482/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOZHIKODE BY ADV. CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT RESPONDENT/S: M/S.BADAGARA CO-OPERATIVE RURAL BANK LTD BADAGARA, KOCHIKODE THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 29.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
ITA No.204/2019 -2- J U D G M E N T Dated this the 29th day of January 2021 S.V.Bhatti, J. Memo dated 14.01.2021 filed by Sri.Christopher Abraham, learned Senior Standing Counsel, Income Tax Department, to withdraw the appeal is ordered. The appeal is accordingly dismissed as withdrawn. 2. Sri.Christopher Abraham draws our attention to the judgment of this Court in I.T.A. No.74 of 2016 dated 11.11.2019 and states that refund of proportionate court fee, taking into consideration the memo filed to withdraw the appeal etc., has been granted.
ITA No.204/2019 -3- 3. Refund of proportionate court fee is ordered. Hence the Registry makes refund of court fee to the extent admissible in law. Sd/- S.V.BHATTI JUDGE Sd/- BECHU KURIAN THOMAS JUDGE jjj
ITA No.204/2019 -4- APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A: TRUE COPY OF THE ASSESSMENT ORDER DATED 20.12.16. ANNEXURE B: TRUE COPY OF THE APPELLATE ORDER DATED 25/7/18 PASSED BY THE COMMISSIONER OF INCOME TAX(APPEALS) ANNEXURE C: TRUE COPY OF THE ORDER DATED 17/1/19 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL.
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