ASSISTANT COMMISSIONER OF INCOME TAX vs. M/S SOUTH EASTERN COALFIELDS LIMITED

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TAXC/86/2019HC ChhattisgarhCGHC01033944201909 January 2020Author: HON'BLE THE CHIEF JUSTICE,HON'BLE SHRI JUSTICE PARTH PRATEEM SAHU2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the Appellant's request to withdraw the appeal without prejudice to filing a fresh one. The Court noted that the Appellant had approached the Court within the statutory time limit. Therefore, liberty was granted to the Appellant to file fresh proceedings with corrected and modified pleadings and prayers within six weeks from the date of the order. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The appeal was filed by the Department of Revenue (Appellant) against an order of the Income Tax Appellate Tribunal, Raipur. The assessee is M/s South Eastern Coalfields Limited. The appeal was preferred under Section 260A of the Income Tax Act, 1961, asserting that substantial questions of law were involved. The Appellant's counsel sought permission to withdraw the appeal due to an oversight in framing the substantial questions of law, requesting to file a fresh appeal with corrected pleadings and prayers.

What were the issues?

1. Whether the appeal involves substantial questions of law as envisaged under Section 260A of the Income Tax Act, 1961, warranting adjudication by the High Court. The Appellant argued that due to an oversight, the substantial questions of law were not framed precisely and required correction. The Revenue (Assessee) did not record any arguments in the judgment. No specific questions of law were framed by the Tribunal or the Appellant in the judgment, other than the general assertion of substantial questions of law being involved.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

1 of 2 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR TAXC No. 86 of 2019 • Assistant Commissioner of Income Tax, Circle - 1(1), Bilaspur Chhattisgarh. ----Appellant VERSUS • M/s South Eastern Coalfields Limited Seepat Road, Bilaspur C.G. ----Respondent For Appellant : Mr. Amit Chaudhari, Advocate, Ms. Naushina Ali, Advocate and Mr. Ajay Kumrani, Advocate.

Hon'ble Shri P.R. Ramachandra Menon, Chief Justice Hon'ble Shri Parth Prateem Sahu, Judge Judgment on Board Per P.R. Ramachandra Menon, Chief Justice. 10/01/2020

1.

This appeal has been preferred by the Department of Revenue (Tax) challenging the verdict passed by the Income Tax Appellate Tribunal, Raipur stating that much substantial questions of law as envisaged under Section 260 A of Income Tax Act, 1961 are involved herein and hence, it requires to be adjudicated by this Court.

2.

When the matter is taken up for consideration, learned standing counsel submits that because of some oversight, some inadvertant mistake has crept in framing the substantial questions of law, which require to be suggested in a better and precise manner, so as to have effective adjudication by this Court. In the said circumstance, permission of this Court is sought to withdraw this appeal without prejudice to file fresh one raising the pleadings and prayers, including the substantial question of law involved in appropriate terms.

3.

The aforesaid prayer is granted. Considering the fact that the appellant has approached this Court and filed the appeal within the time permitted under the 2 of 2 statute, we find it appropriate to grant liberty to the appellant to file fresh proceedings as corrected and modified to the requisite extent within a further period of six weeks from today.

4.

Subject to the above, this appeal stands dismissed as withdrawn. Registry is directed to return the certified copies of the orders passed by the Tribunal and the service certificate to the learned standing counsel for proceeding with further steps. (P.R. Ramachandra Menon) (Parth Prateem Sahu) Chief Justice Judge Pawan

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