Ita/44/2018 Of The Greater Cochin Development Authority v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM TUESDAY, THE 31 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,COCHINBENCH, COCHIN APPELLANT/RESPONDENT: THE GREATER COCHIN DEVELOPMENT AUTHORITYS.A.ROAD, KADAVANTHRA, ERNAKULAM - 682 020, REPRESENTEDBY ITS SECRETARY, MRS.USHAKUMARI P.R.ERNAKULAMBY ADVS.ANIL D. NAIRSREEJITH R.NAIR RESPONDENT/APPELLANT: THE ASSISTANT COMMISSIONER OF INCOME TAX(EXEMPTION), KOCHI - 682 018.ERNAKULAMBY ADVS.SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENTKMV.PANDALAI THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON31.08.2021, ALONG WITH ITA.46/2018, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM TUESDAY, THE 31 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,COCHINBENCH, ERNAKULAM APPELLANT/RESPONDENT: THE GREATER COCHIN DEVELOPMENT AUTHORITY,S.A ROADKADAVANTHRAERNAKULAM-682020REPRESENTED BY ITS SECRETARYMRS.USHAKUMARI P.RBY ADVS.ANIL D. NAIRSREEJITH R.NAIRMEKHALA M.BENNYACHYUT K PADMARAJ RESPONDENT/APPELLANT: THE ASST. COMMISSIONER OF INCOME TAX (EXEMPTION)(EXEMPTION)KOCHI682018 OTHER PRESENT: SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON31.08.2021, ALONG WITH ITA.44/2018, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: JUDGMENT [ITA Nos.44/2018, 46/2018] S.V.Bhatti, J. Heard Sri.Anil D.Nair and learned Standing counselSri.Christopher Abraham for parties. Learned counsel Mr.Anil D.Nair informs the Courtthat the assessee has availed the benefit of 'vivad seviswas' and the assessee does not want to press theappeals. Statement is placed on record. Appeals aredismissed as withdrawn. No order as to costs. Sd/-S.V.BHATTIJUDGE css/ Sd/-VIJU ABRAHAMJUDGE PETITIONER ANNEXURE ANNEXURE-A ANNEXURE-B ANNEXURE-C ANNEXURE-D APPENDIX OF ITA 44/2018 TRUE COPY OF THE ASSESSMENT ORDER DATED 18/3/2015 FOR THE YEAR 2011-12 ISSUED TO THE APPELLANT TRUE COPY OF THE ORDER OF THE COMMISSIONER OFINCOME TAX (APPEALS), FOR THE YEAR 2011-12 ISSUED TO THE APPELLANT TRUE COPY OF THE APPEAL MEMORANDUM FILED BY THE APPELLANT BEFORE THE INCOME TAX APPEAL TRIBUNAL FOR THE A.Y.2011-12 TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 1/3/2018 FOR THE YEAR 2011-12 ISSUED TO THE APPELLANT PETITIONER ANNEXURE ANNEXURE A ANNEXURE B ANNEXURE C ANNEXURE D APPENDIX OF ITA 46/2018 TRUE COPY OF THE ASSESSMENT ORDER DTD. 17.3.2015 FOR THE YEAR 2012-13 ISSUED TO THE APPELLANT TRUE COPY OF THE ORDER OF THE COMMISSIONER OFINCOME TAX (APPEALS) FOR THE YEAR 2012-13 DT.28.2.2017 ISSUED TO THE APPELLANT TRUE COPY OF THE APPEAL MEMORANDUM FILED BY THE APPELLANT BEFORE THE INCOME TAX APPEAL TRIBUNAL FOR THE A.Y. 2012-13 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