Ita/1/2019 Of M/S. Koottummel Groups v. The Income Tax Officer

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 1 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 OFINCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN APPELLANT/S: M/S. KOOTTUMMEL GROUPS,PERUNNA WEST, CHANGANACHERRY. BY ADV SRI.RAMESH CHERIAN JOHN RESPONDENT/S: 1THE INCOME TAX OFFICER,WARD-3, THIRUVALLA, PIN – 683 101.WARD-3, THIRUVALLA, PIN – 683 101. 2THE COMMISSIONER OF INCOME TAX, PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM-1.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: K.Vinod Chandran & T.R.Ravi, JJ.--------------------------------I.T.A.No.1 of 2019-------------------------------- Dated, this the 01[st] day of July, 2021 JUDGMENT Vinod Chandran, J. The appellant herein has applied under the VivadSe Viswas Scheme, 2020 and the application is said to havebeen accepted by the Income Tax Department. The appellanthas also settled the tax arrears. The appellant prays thatthe appellant, hence, may be allowed to withdraw the appealas stipulated under Section 4(3) of the Direct Tax Vivad SeViswas Act, 2020. Recording the above request made by theappellant, we allow the appeal to be withdrawn. Sd/-K.Vinod ChandranJudge vku/- Sd/- T.R. Ravi Judge APPENDIX OF ITA.No.1/2019 APPELLANT'S ANNEXURES:- ANNEXURE ATRUE COPY OF THE DISTRIBUTOR AGREEMENT DT.20/08/2003. ANNEXURE BTRUE COPY OF THE ORDER OF ASSESSMENT DT.21.12.2009.DT.21.12.2009. ANNEXURE CTRUE COPY OF THE ACCOUNT OF RELIANCE COMMUNICATION INFRASTRUCTURE LTD FROM 01/04/2006 TO 31/03/2007.COMMUNICATION INFRASTRUCTURE LTD FROM 01/04/2006 TO 31/03/2007. ANNEXURE DTRUE COPY OF 4 PAY -IN SLIPS SHOWING PAYMENTS TO THE BANK ACCOUNT OF RELIANCE COMMUNICATION INFRASTRUCTURE LTD.THE BANK ACCOUNT OF RELIANCE COMMUNICATION INFRASTRUCTURE LTD. ANNEXURE D1TRUE COPY OF 4 PAY-IN SLIPS SHOWING PAYMENTS TO THE BANK ACCOUNT OF RELIANCE COMMUNICATION INFRASTRUCTURE LTD.THE BANK ACCOUNT OF RELIANCE COMMUNICATION INFRASTRUCTURE LTD. ANNEXURE D2TRUE COPY OF 6 PAY IN SLIPS SHOWING PAYMENTS TO THE BANK ACCOUNT OF RELIANCE COMMUNICATION INFRASTRUCTURE LTD.THE BANK ACCOUNT OF RELIANCE COMMUNICATION INFRASTRUCTURE LTD. ANNEXURE ETRUE COPY OF THE DELIVERY CHALLAN ISSUED BY RELIANCE COMMUNICATION INFRASTRUCTURE LTD. TO THEAPPELLANT, WHO IS THE CONSIGNEE & AGENT.RELIANCE COMMUNICATION INFRASTRUCTURE LTD. TO THEAPPELLANT, WHO IS THE CONSIGNEE & AGENT. ANNEXURE E1TRUE COPY OF THE DELIVERY CHALLAN ISSUED BY RELIANCE COMMUNICATION INFRASTRUCTURE LTD. TO THEAPPELLANT, WHO IS THE CONSIGNEE & AGENT.RELIANCE COMMUNICATION INFRASTRUCTURE LTD. TO THEAPPELLANT, WHO IS THE CONSIGNEE & AGENT. ANNEXURE E2TRUE COPY OF THE DELIVERY CHALLAN ISSUED BY RELIANCE COMMUNICATION INFRASTRUCTURE LTD. TO THEAPPELLANT, WHO IS THE CONSIGNEE & AGENT.RELIANCE COMMUNICATION INFRASTRUCTURE LTD. TO THEAPPELLANT, WHO IS THE CONSIGNEE & AGENT. ANNEXURE E3TRUE COPY OF THE DELIVERY CHALLAN ISSUED BY RELIANCE COMMUNICATION INFRASTRUCTURE LTD. TO THEAPPELLANT, WHO IS THE CONSIGNEE & AGENT.RELIANCE COMMUNICATION INFRASTRUCTURE LTD. TO THEAPPELLANT, WHO IS THE CONSIGNEE & AGENT. ANNEXURE E4TRUE COPY OF THE DELIVERY CHALLAN ISSUED BY RELIANCE COMMUNICATION INFRASTRUCTURE LTD. TO THEAPPELLANT, WHO IS THE CONSIGNEE & AGENT.RELIANCE COMMUNICATION INFRASTRUCTURE LTD. TO THEAPPELLANT, WHO IS THE CONSIGNEE & AGENT. ANNEXURE FTRUE COPY OF THE FORM OF APPEAL AND GROUNDS OF APPEAL FILED BEFORE THE TRIBUNAL.APPEAL FILED BEFORE THE TRIBUNAL. ANNEXURE GTRUE COPY OF THE ARGUMENT NOTE WITHOUT ANNEXURES FILED BEFORE THE TRIBUNAL.FILED BEFORE THE TRIBUNAL. ANNEXURE E3TRUE COPY OF THE DELIVERY CHALLAN ISSUED BY RELIANCE COMMUNICATION INFRASTRUCTURE LTD. TO THEAPPELLANT, WHO IS THE CONSIGNEE & AGENT.RELIANCE COMMUNICATION INFRASTRUCTURE LTD. TO THEAPPELLANT, WHO IS THE CONSIGNEE & AGENT. ANNEXURE E4TRUE COPY OF THE DELIVERY CHALLAN ISSUED BY RELIANCE COMMUNICATION INFRASTRUCTURE LTD. TO THEAPPELLANT, WHO IS THE CONSIGNEE & AGENT.RELIANCE COMMUNICATION INFRASTRUCTURE LTD. TO THEAPPELLANT, WHO IS THE CONSIGNEE & AGENT. ANNEXURE FTRUE COPY OF THE FORM OF APPEAL AND GROUNDS OF APPEAL FILED BEFORE THE TRIBUNAL.APPEAL FILED BEFORE THE TRIBUNAL. ANNEXURE GTRUE COPY OF THE ARGUMENT NOTE WITHOUT ANNEXURES FILED BEFORE THE TRIBUNAL.FILED BEFORE THE TRIBUNAL. ANNEXURE HTRUE COPY OF THE TRIBUNAL ORDER DT.30/06/2011.ANNEXURE ITRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT DT.04.04.2014 IN ITA NO.26/2012.ANNEXURE ITRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT DT.04.04.2014 IN ITA NO.26/2012. ANNEXURE JTRUE COPY OF THE ARGUMENT NOTE FILED BEFORE THE TRIBUNAL WITH ONE FORM 16A.TRIBUNAL WITH ONE FORM 16A. ANNEXURE KTRUE COPY OF THE ORDER OF THE TRIBUNAL DT.22/07/2014 PERMITTING THE APPELLANT TO FILE OBJECTIONS TO THE REMAND REPORT.DT.22/07/2014 PERMITTING THE APPELLANT TO FILE OBJECTIONS TO THE REMAND REPORT. ANNEXURE LTRUE COPY OF THE LETTER DT.05/08/2014 ISSUED BY THE ASSESSING OFFICER.THE ASSESSING OFFICER. ANNEXURE MTRUE COPY OF THE LETTER DT.13/08/2014 FILED BY THE APPELLANT.THE APPELLANT. ANNEXURE NTRUE COPY OF THE REMAND REPORT DT.20/08/2014. ANNEXURE OTRUE COPY OF OBJECTION FILED BY THE APPELLANT TO THE REMAND REPORT FILED BY THE ASSESSING OFFICER.THE REMAND REPORT FILED BY THE ASSESSING OFFICER. ANNEXURE PCERTIFIED COPY OF THE IMPUGNED TRIBUNAL ORDER DT.21/11/2014.DT.21/11/2014. ANNEXURE QTRUE COPY OF THE TDS CERTIFICATE IN FORM NO.16A DT.10/07/2006.DT.10/07/2006. ANNEXURE Q1TRUE COPY OF THE TDS CERTIFICATE IN FORM NO.16A DT.18.8.2006.DT.18.8.2006. ANNEXURE Q2TRUE COPY OF THE TDS CERTIFICATE IN FORM NO.16A DT.11.9.2006.DT.11.9.2006. ANNEXURE Q3TRUE COPY OF THE TDS CERTIFICATE IN FORM NO.16A DT.10.9.2006.DT.10.9.2006. ANNEXURE Q4TRUE COPY OF THE TDS CERTIFICATE IN FORM NO.16A DT.11.1.2007.DT.11.1.2007. ANNEXURE Q5TRUE COPY OF THE TDS CERTIFICATE IN FORM NO.16A DT.11.1.2007.DT.11.1.2007. ANNEXURE Q6TRUE COPY OF THE TDS CERTIFICATE IN FORM NO.16A DT.15.2.2007.DT.15.2.2007. ANNEXURE Q7TRUE COPY OF THE TDS CERTIFICATE IN FORM NO.16A DT.15.3.2007.DT.15.3.2007. ANNEXURE Q8TRUE COPY OF THE TDS CERTIFICATE IN FORM NO.16A DT.18.4.2007.DT.18.4.2007. ANNEXURE RTRUE COPY OF THE CHAPTER-IV ON CONSIGNMENT FROM THE BOOK ADVANCED ACCOUNTS BY MC SUKLA AND TS GREWALTHE BOOK ADVANCED ACCOUNTS BY MC SUKLA AND TS GREWAL ANNEXURE 1TRUE COPY OF ORDER IN M.P.NO.26/COCH/2015 DT.29.10.2018.DT.29.10.2018.