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2021 Supreme(Online)(KER) 23682
HIGH COURT OF KERALA
S.V. BHATTI, VIJU ABRAHAM, JJ
CATHOLIC SYRIAN BANK LTD., – Appellant
Versus
THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), – Respondent
ITA 123 2019
V.ABRAHAM MARKOS, ABRAHAM JOSEPH MARKOS, ISAAC THOMAS, ALEXANDER JOSEPH MARKOS, SHARAD JOSEPH KODANTHARA
The right to withdraw an appeal under the Income Tax Act is upheld, without any adverse cost implications to the withdrawing party.
Headnote:
Withdrawal - Tax Appeal - Income Tax Act - Sec 246A, 253 - The court interpreted the provisions regarding appeal process, reinforcing the appellant's right to withdraw appeals without costs.
Fact of the Case:
The appellants sought to withdraw their tax appeals in light of their wishes, seeking the court's indulgence.
Finding of the Court:
The court accepted the withdrawal of the tax appeals and dismissed them accordingly, stating no costs would be imposed.
Issues: Whether the appellants could withdraw their tax appeals and what implications this had for costs.
Ratio Decidendi: The court held that the appellants possess the right to withdraw their appeals, aligning with the procedural aspects of the Income Tax Act.
Final Decision: The Income Tax Appeals were dismissed as withdrawn.
J U D G M E N T
[ ITA Nos.191/2019, 123/2019, 187/2019, 113/2019, 83/2019, 125/2019, 133/2019, 117/2019]
S.V. Bhatti, J.
Heard Advocate Mr Alexander Joseph Markos and Standing Counsel Mr Jose Joseph for parties.
Adv. Alexander Joseph Markos, counsel for the appellant, seeks indulgence of the Court to withdraw the Tax Appeals. The Income Tax Appeals stand dismissed as withdrawn.
No order as to costs.
Sd/-
S.V.BHATTI
31.05.2014.
ANNEXURE B TRUE COPY OF THE APPEAL DATED 08.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM.
ANNEXURE C TRUE COPY OF THE PETITION DATED 08.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT.
ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.05.2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM.
ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED NIL-7-2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH.
ANNEXURE F TRUE COPY OF IMPUGNED COMMON ORDER DATED TRIBUNAL, COCHIN BENCH IN I.T.APPEAL NO.359/COCH/2018.
APPENDIX OF ITA 187/2019 ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED
27.03.2014.
ANNEXURE B TRUE COPY OF THE APPEAL DATED 18.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX(APPEALS), KOTTAYAM.
ANNEXURE C TRUE COPY OF THE PETITION DATED 18.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT.
ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.05.2018 PASSED BY THE COMMISSIONER OF INCOME TAX(APPEALS), KOTTAYAM.
ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED NIL-07-2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH.
ANNEXURE F TRUE COPY OF IMPUGNED COMMON ORDER DATED TRIBUNAL, COCHIN BENCH IN I.T APPEAL NO.343/COCH/2018.
APPENDIX OF ITA 113/2019 ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION 1.12.2013. ANNEXURE B TRUE COPY OF THE APPEAL DATED 26.2.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM.
ANNEXURE C TRUE COPY OF THE PETITION DATED 26.2.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT.
ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.5.2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM.
ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED NIL-7-2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH.
ANNEXURE F CERTIFIED COPY OF IMPUGNED COMMON ORDER DATED TRIBUNAL, COCHIN BENCH IN I.T APPEAL NO.350/COCH/2018.
APPENDIX OF ITA 83/2019 ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED
20.12.2013.
ANNEXURE B TRUE COPY OF THE APPEAL DATED 08.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM.
ANNEXURE C TRUE COPY OF THE PETITION DATED 08.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT.
ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.5.2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM.
ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED NIL 7-2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH.
ANNEXURE F TRUE COPY OF IMPUGNED COMMON ORDER DATED TRIBUNAL, COCHIN BENCH IN I.T.APPEAL NO.
373/COCH/2018 APPENDIX OF ITA 125/2019 ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION 02.12.2013. ANNEXURE B TRUE COPY OF THE APPEAL DATED 22.01.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX(APPEALS),KOTTAYAM.
ANNEXURE C TRUE COPY OF THE PETITION DATED 22.1.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT.
ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.5.2018 PASSED BY THE COMMISSIONER OF INCOME TAX(APPEALS),KOTTAYAM.
ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED NIL-7-2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH.
ANNEXURE F CERTIFIED COPY OF IPUGNED COMMON ORDER DATED TRIBUNAL,COCHIN BENCH IN I.T APPEAL NO.361/COCH/2018.
APPENDIX OF ITA 133/2
