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2021 Supreme(Online)(KER) 11107
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 133 2019
V.ABRAHAM MARKOS, ABRAHAM JOSEPH MARKOS, ISAAC THOMAS, ALEXANDER JOSEPH MARKOS, SHARAD JOSEPH KODANTHARA, JOSEPH MARKOSE (SR.), SRI.JOSE JOSEPH, SC, FOR INCOME TAX
The court reaffirmed that appellants may withdraw tax appeals prior to final adjudication, reflecting procedural discretion within income tax litigation.
Headnote:
Income Tax - Tax Appeals - Various Sections - The court dismissed multiple income tax appeals withdrawn by the appellant, emphasizing the procedural adherence in tax litigation and the discretionary powers of tax appellate authorities.
Fact of the Case:
The appellant filed multiple income tax appeals that were noted for seeking the court's indulgence to withdraw them.
Finding of the Court:
The court found no merit in proceeding with the appeals as they were voluntarily withdrawn by the appellant without any opposition.
Issues: Whether the appellant can withdraw the tax appeals at this stage of litigation.
Ratio Decidendi: The court held that the withdrawal of appeals is permissible, contingent upon the appellant's request and the absence of any legal contention against such withdrawal.
Final Decision: The income tax appeals were dismissed as withdrawn without any order as to costs.
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 The Income Tax Appeals stand dismissed as withdrawn.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 133/2019 ANNEXURE-A
