THE GREATER COCHIN DEVELOPMENT AUTHORITY, V. THE ASST. COMMISSIONER OF INCOME TAX (EXEMPTION)

ITA/46/2018

AI Insights

The case involves two income tax appeals (ITA No. 44 of 2018 and ITA No. 46 of 2018) filed by The Greater Cochin Development Authority against the orders of the Income Tax Appellate Tribunal, Cochin Bench. The appeals were related to the assessment years 2011-12 and 2012-13, respectively. The primary legal issue was the challenge against the tax assessments made by the Assistant Commissioner of Income Tax (Exemption), Kochi. However, the appellant decided to withdraw the appeals after opting for the 'vivad se vishwas' scheme, which is designed to settle pending tax disputes and avoid prolonged litigation.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 752580 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 31-08-2021
• Assessment Year: misc
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM; K M V PANDALAI
• Assessee Lawyers: ANIL NAIR; SREEJITH NAIR
• Keywords: Dismissed as withdrawn; Income tax appeal; Vivad se Vishwas

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM TUESDAY, THE 31ST DAY OF AUGUST 2021 / 9TH BHADRA, 1943 ITA NO. 44 OF 2018 AGAINST THE ORDER IN ITA 177/Coch/2017 OF I.T.A.TRIBUNAL,COCHIN BENCH, COCHIN APPELLANT/RESPONDENT: THE GREATER COCHIN DEVELOPMENT AUTHORITY S.A.ROAD, KADAVANTHRA, ERNAKULAM - 682 020, REPRESENTED BY ITS SECRETARY, MRS.USHAKUMARI P.R. ERNAKULAM BY ADVS. ANIL D. NAIR SREEJITH R.NAIR RESPONDENT/APPELLANT: THE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), KOCHI - 682 018. ERNAKULAM BY ADVS. SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT KMV.PANDALAI THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 31.08.2021, ALONG WITH ITA.46/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Ita Nos.44 & 46 OF 2018 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM TUESDAY, THE 31ST DAY OF AUGUST 2021 / 9TH BHADRA, 1943 ITA NO. 46 OF 2018 AGAINST THE ORDER IN ITA 178/COCH/2017 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/RESPONDENT: THE GREATER COCHIN DEVELOPMENT AUTHORITY, S.A ROAD KADAVANTHRA ERNAKULAM-682020 REPRESENTED BY ITS SECRETARY MRS.USHAKUMARI P.R BY ADVS. ANIL D. NAIR SREEJITH R.NAIR MEKHALA M.BENNY ACHYUT K PADMARAJ RESPONDENT/APPELLANT: THE ASST. COMMISSIONER OF INCOME TAX (EXEMPTION) (EXEMPTION) KOCHI 682018 OTHER PRESENT: SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 31.08.2021, ALONG WITH ITA.44/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Ita Nos.44 & 46 OF 2018 3 JUDGMENT [ITA Nos.44/2018, 46/2018] S.V.Bhatti, J. Heard Sri.Anil D.Nair and learned Standing counsel Sri.Christopher Abraham for parties. Learned counsel Mr.Anil D.Nair informs the Court that the assessee has availed the benefit of 'vivad se viswas' and the assessee does not want to press the appeals. Statement is placed on record. Appeals are dismissed as withdrawn. No order as to costs. Sd/- S.V.BHATTI JUDGE Sd/- VIJU ABRAHAM JUDGE css/ Ita Nos.44 & 46 OF 2018 4 APPENDIX OF ITA 44/2018 PETITIONER ANNEXURE ANNEXURE-A TRUE COPY OF THE ASSESSMENT ORDER DATED 18/3/2015 FOR THE YEAR 2011-12 ISSUED TO THE APPELLANT ANNEXURE-B TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), FOR THE YEAR 2011-12 ISSUED TO THE APPELLANT ANNEXURE-C TRUE COPY OF THE APPEAL MEMORANDUM FILED BY THE APPELLANT BEFORE THE INCOME TAX APPEAL TRIBUNAL FOR THE A.Y.2011-12 ANNEXURE-D TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 1/3/2018 FOR THE YEAR 2011-12 ISSUED TO THE APPELLANT Ita Nos.44 & 46 OF 2018 5 APPENDIX OF ITA 46/2018 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DTD. 17.3.2015 FOR THE YEAR 2012-13 ISSUED TO THE APPELLANT ANNEXURE B TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) FOR THE YEAR 2012-13 DT. 28.2.2017 ISSUED TO THE APPELLANT ANNEXURE C TRUE COPY OF THE APPEAL MEMORANDUM FILED BY THE APPELLANT BEFORE THE INCOME TAX APPEAL TRIBUNAL FOR THE A.Y. 2012-13 ANNEXURE D TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 1.3.2018 FOR THE YEAR 2012-13 ISSUED TO THE APPELLANT Ita Nos.44 & 46 OF 2018 6 "