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2021 Supreme(Online)(KER) 1572
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/187/2019
JOSEPH MARKOSE (SR.), V.ABRAHAM MARKOS, ABRAHAM JOSEPH MARKOS, ISAAC THOMAS, ALEXANDER JOSEPH MARKOS, SHARAD JOSEPH KODANTHARA
The court validated the right of an appellant to withdraw tax appeals without incurring costs.
Headnote:
Tax - Withdrawal - No specific act or section cited - The court acknowledged the appellant's request to withdraw the tax appeals, and subsequently dismissed them without costs, signifying the dismissal as a procedural matter with no substantive examination of law.
Fact of the Case:
The appellant sought to withdraw multiple income tax appeals that were pending before the Court.
Issues: Whether the court should allow the withdrawal of the income tax appeals as requested by the appellant.
Ratio Decidendi: The court determined that the appellant had the right to withdraw the appeals, emphasizing procedural propriety in allowing such a withdrawal.
Final Decision: All tax appeals are dismissed as withdrawn.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 The Income Tax Appeals stand dismissed as withdrawn.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
APPENDIX OF ITA 123/2019 ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED
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 TRUE
