What did the High Court hold?

The High Court permitted the Revenue to withdraw its appeal and consequently dismissed the cross-objection filed by the assessee as not pressed.

The Revenue sought to withdraw its appeal before the High Court based on the CBDT's litigation policy. The assessee agreed to have their cross-objection dismissed as not pressed.

What were the issues?

The primary issue was the withdrawal of the appeal by the Revenue and the consequential dismissal of the cross-objection.

CIT vs M/S.Kerala Vision Limited | Kerala High Court 2019

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941 ITA.No.246 OF 2014 AGAINST THE ORDER DATED 06-06-2014 IN ITA NO.794/2013 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/RESPONDENT/RESPONDENT/REVENUE: THE COMMISSIONER OF INCOME TAX, TRICHUR. BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/APPELLANT/APPELLANT/ASSESSEE M/S.KERALA VISION LIMITED, 1/1 J, KRISHNA BUILDING, 1ST FLOOR, P.O.VIYYOOR, THRISSUR-680010. BY ADV. SRI.S.ARUN RAJ THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05.12.2019, ALONG WITH CO.NO.146/2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A.No.246/2014 & C.O. No.146/2015 -:2:- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941 CO.No.146 OF 2015 IN ITA. NO.246/2014 AGAINST THE ORDER 06.06.2014 IN ITA NO.246/2014 OF HIGH COURT OF KERALA CROSS OBJECTOR/RESPONDENT/APPELLANT/ASSESSEE M/S.KERALA VISION LTD., ALPHA COMPLEX, 2ND FLOOR, THOPPIN MOOLA, THRISSUR-680 004. BY ADV. SRI.S.ARUN RAJ RESPONDENT/APPELLANT/RESPONDENT/REVENUE: COMMISSIONER OF INCOME TAX, THRISSUR-680001 THIS CROSS OBJECTION/CROSS APPEAL HAVING BEEN FINALLY HEARD ON 05.12.2019, ALONG WITH ITA.NO.246/2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

I.T.A.No.246/2014 & C.O. No.146/2015 -:3:- C.K.ABDUL REHIM & T.V. ANILKUMAR ,JJ. = = = = = = = = = = = = = = = = = = = = = = I.T.A. No.246 of 2014 & C.O. No.146 of 2015 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 5th day of December, 2019 C O M M O N J U D G M E N T C.K.ABDUL REHIM

, J. The Standing for Government of India (Taxes) seeks permission of this Court to withdraw the above appeal, based on the litigation policy declared by the Central Board of Direct Taxes(CBDT). 2. In view of the above submission learned counsel for the cross objector submitted that the cross-objection also may be dismissed as not pressed. 3. Under the above circumstances both the Income Tax Appeal as well as the Cross-objection are hereby dismissed as withdrawn. The Registry shall make refund of the court fee in both the cases, to the extent permissible under law. Sd/- C.K.ABDUL REHIM,JUDGE Sd/- T.V. ANILKUMAR,JUDGE DST //True copy// PA.To Judge

I.T.A.No.246/2014 & C.O. No.146/2015 -:4:-

THE COMMISSIONER OF INCOME TAX vs. M/S.KERALA VISION LIMITED

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