M/S. Koottummel Groups vs The Income Tax Officer
2021 Latest Caselaw 13595 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
               THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
                                   &
                  THE HONOURABLE MR. JUSTICE T.R.RAVI
      THURSDAY, THE 1ST DAY OF JULY 2021 / 10TH ASHADHA, 1943

                            ITA NO.1 OF 2019

 AGAINST THE ORDER IN I.T.A.NO.153/COCH/2011 DATED 21.11.2014 OF
       INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN
                    [ASSESSMENT YEAR 2007-08]
APPELLANT/S:

      M/S. KOOTTUMMEL GROUPS,
      PERUNNA WEST, CHANGANACHERRY.
      BY ADV SRI.RAMESH CHERIAN JOHN


RESPONDENT/S:

  1   THE INCOME TAX OFFICER,
      WARD-3, THIRUVALLA, PIN - 683 101.
  2   THE COMMISSIONER OF INCOME TAX, PUBLIC LIBRARY BUILDING,
      SASTRI ROAD, KOTTAYAM-1.
      BY ADVS.
      SENIOR COUNSEL FOR GOVT. OF INDIA (TAXES)
      SRI.P.K.RAVINDRANATHA MENON (SR.),
      STANDING COUNSEL FOR GOVT. OF INDIA (TAXES) SRI.JOSE JOSEPH

           THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON
01.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 I.T.A.No.1/2019             - 2 -




               K.Vinod Chandran & T.R.Ravi, JJ.
               --------------------------------
                      I.T.A.No.1 of 2019
               --------------------------------
            Dated, this the 01st day of July, 2021

                         JUDGMENT

Vinod Chandran, J.

The appellant herein has applied under the Vivad

Se Viswas Scheme, 2020 and the application is said to have

been accepted by the Income Tax Department. The appellant

has also settled the tax arrears. The appellant prays that

the appellant, hence, may be allowed to withdraw the appeal

as stipulated under Section 4(3) of the Direct Tax Vivad Se

Viswas Act, 2020. Recording the above request made by the

appellant, we allow the appeal to be withdrawn.

Sd/-

K.Vinod Chandran Judge

Sd/-

T.R. Ravi Judge vku/-

APPENDIX OF ITA.No.1/2019

APPELLANT'S ANNEXURES:-

ANNEXURE A TRUE COPY OF THE DISTRIBUTOR AGREEMENT DT.20/08/2003.

ANNEXURE B TRUE COPY OF THE ORDER OF ASSESSMENT DT.21.12.2009.

ANNEXURE C TRUE COPY OF THE ACCOUNT OF RELIANCE COMMUNICATION INFRASTRUCTURE LTD FROM 01/04/2006 TO 31/03/2007.

ANNEXURE D TRUE COPY OF 4 PAY -IN SLIPS SHOWING PAYMENTS TO THE BANK ACCOUNT OF RELIANCE COMMUNICATION INFRASTRUCTURE LTD.

ANNEXURE D1 TRUE COPY OF 4 PAY-IN SLIPS SHOWING PAYMENTS TO THE BANK ACCOUNT OF RELIANCE COMMUNICATION INFRASTRUCTURE LTD.

ANNEXURE D2 TRUE COPY OF 6 PAY IN SLIPS SHOWING PAYMENTS TO THE BANK ACCOUNT OF RELIANCE COMMUNICATION INFRASTRUCTURE LTD.

ANNEXURE E TRUE COPY OF THE DELIVERY CHALLAN ISSUED BY RELIANCE COMMUNICATION INFRASTRUCTURE LTD. TO THE APPELLANT, WHO IS THE CONSIGNEE & AGENT. ANNEXURE E1 TRUE COPY OF THE DELIVERY CHALLAN ISSUED BY RELIANCE COMMUNICATION INFRASTRUCTURE LTD. TO THE APPELLANT, WHO IS THE CONSIGNEE & AGENT. ANNEXURE E2 TRUE COPY OF THE DELIVERY CHALLAN ISSUED BY RELIANCE COMMUNICATION INFRASTRUCTURE LTD. TO THE APPELLANT, WHO IS THE CONSIGNEE & AGENT. ANNEXURE E3 TRUE COPY OF THE DELIVERY CHALLAN ISSUED BY RELIANCE COMMUNICATION INFRASTRUCTURE LTD. TO THE APPELLANT, WHO IS THE CONSIGNEE & AGENT. ANNEXURE E4 TRUE COPY OF THE DELIVERY CHALLAN ISSUED BY RELIANCE COMMUNICATION INFRASTRUCTURE LTD. TO THE APPELLANT, WHO IS THE CONSIGNEE & AGENT. ANNEXURE F TRUE COPY OF THE FORM OF APPEAL AND GROUNDS OF APPEAL FILED BEFORE THE TRIBUNAL. ANNEXURE G TRUE COPY OF THE ARGUMENT NOTE WITHOUT ANNEXURES FILED BEFORE THE TRIBUNAL.

ANNEXURE H TRUE COPY OF THE TRIBUNAL ORDER DT.30/06/2011. ANNEXURE I TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT DT.04.04.2014 IN ITA NO.26/2012.

ANNEXURE J TRUE COPY OF THE ARGUMENT NOTE FILED BEFORE THE TRIBUNAL WITH ONE FORM 16A.

ANNEXURE K TRUE COPY OF THE ORDER OF THE TRIBUNAL DT.22/07/2014 PERMITTING THE APPELLANT TO FILE OBJECTIONS TO THE REMAND REPORT. ANNEXURE L TRUE COPY OF THE LETTER DT.05/08/2014 ISSUED BY THE ASSESSING OFFICER.

ANNEXURE M TRUE COPY OF THE LETTER DT.13/08/2014 FILED BY THE APPELLANT.

ANNEXURE N TRUE COPY OF THE REMAND REPORT DT.20/08/2014. ANNEXURE O TRUE COPY OF OBJECTION FILED BY THE APPELLANT TO THE REMAND REPORT FILED BY THE ASSESSING OFFICER. ANNEXURE P CERTIFIED COPY OF THE IMPUGNED TRIBUNAL ORDER DT.21/11/2014.

ANNEXURE Q TRUE COPY OF THE TDS CERTIFICATE IN FORM NO.16A DT.10/07/2006.

ANNEXURE Q1 TRUE COPY OF THE TDS CERTIFICATE IN FORM NO.16A DT.18.8.2006.

ANNEXURE Q2 TRUE COPY OF THE TDS CERTIFICATE IN FORM NO.16A DT.11.9.2006.

ANNEXURE Q3 TRUE COPY OF THE TDS CERTIFICATE IN FORM NO.16A DT.10.9.2006.

ANNEXURE Q4 TRUE COPY OF THE TDS CERTIFICATE IN FORM NO.16A DT.11.1.2007.

ANNEXURE Q5 TRUE COPY OF THE TDS CERTIFICATE IN FORM NO.16A DT.11.1.2007.

ANNEXURE Q6 TRUE COPY OF THE TDS CERTIFICATE IN FORM NO.16A DT.15.2.2007.

ANNEXURE Q7 TRUE COPY OF THE TDS CERTIFICATE IN FORM NO.16A DT.15.3.2007.

ANNEXURE Q8 TRUE COPY OF THE TDS CERTIFICATE IN FORM NO.16A DT.18.4.2007.

ANNEXURE R TRUE COPY OF THE CHAPTER-IV ON CONSIGNMENT FROM THE BOOK ADVANCED ACCOUNTS BY MC SUKLA AND TS GREWAL ANNEXURE 1 TRUE COPY OF ORDER IN M.P.NO.26/COCH/2015 DT.29.10.2018.