THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S.KEEZHADATH TRADERS

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ITA/155/2016HC KeralaKLHC01026954201614 November 2019Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted permission for the withdrawal of the appeal. The appeal was consequently dismissed as withdrawn.

What were the facts?

The Revenue filed an Income Tax Appeal before the High Court. The standing counsel for the Government of India (Taxes) filed a memo praying for withdrawal of the appeal.

What were the issues?

The primary issue was whether the appeal filed by the Revenue should be withdrawn based on the Income Tax Department's litigation policy.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 MR. JUSTICE AMIT RAWAL THURSDAY, THE 14TH DAY OF NOVEMBER 2019 / 23RD KARTHIKA, 1941 ITA.No.155 OF 2016 AGAINST THE ORDER IN ITA 298/COCH/2014 DATED 15-06-2016 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/RESPONDENT/RESPONDENT/REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOZHIKODE. BY ADVS. SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT SRI.K.M.V.PANDALAI INCOME TAX DEPARTMENT RESPONDENT/APPELLANT/APPELLANT/ASSESSEE: M/S.KEEZHADATH TRADERS THAZHEPALAM, TIRUR, MALAPPURAM. R1 BY ADV. SRI.ANIL D. NAIR R1 BY ADV. SRI.ACHYUT K PADMARAJ R1 BY ADV. KUM.MEKHALA M.BENNY R1 BY ADV. SRI.R.SREEJITH THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 14.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ITA No.155/2016 -2- C.K. ABDUL REHIM, J. & AMIT RAWAL, J. ------------------------------------------------- I.T. Appeal No. 155 OF 2016 ------------------------------------------------- DATED THIS THE 14th 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 declared by the Income Tax Department. 2. Permission is granted. The above appeal is hereby dismissed as withdrawn. 3. The Registry shall take appropriate decision with respect to refund of court fee as per the provisions contained in the relevant statute. Sd/- C.K.ABDUL REHIM JUDGE Sd/- AMIT RAWAL JUDGE AMG

ITA No.155/2016 -3- APPENDIX PETITIONER'S EXHIBITS: ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED 23.12.2009. ANNEXURE B TRUE COPY OF THE APPELLATE ORDER DATED 25.4.2014 PASSED BY THE COMMISSIONER OF INCOME - TAX (APPEALS). ANNEXURE C TRUE COPY OF THE ORDER DATED 15.6.2016 PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL.

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