ADDITIONAL COMMISSIONER OF INCOME (ASSESSMENT) SPECIAL RANGE, vs. M/s SOUTH EASTERN COAL FIELDS LIMITED,
What did the High Court hold?
The High Court granted the appellant's prayer to withdraw the appeal. The Court noted that the appellant had approached the High Court within the statutory time limit. Consequently, the appeal was dismissed as withdrawn. The Registry was directed to return the certified copies of the orders passed by the Tribunal and the service certificate to the learned standing counsel for further steps. The Court granted liberty to the appellant to file fresh proceedings, corrected and modified to the requisite extent, within a further period of six weeks from the date of the order.
What were the facts?
The Additional Commissioner of Income Tax (Assessment), Special Range, Bhilai, being the appellant (Revenue), filed an appeal before the High Court of Chhattisgarh, Bilaspur, against an order passed by the Income Tax Appellate Tribunal, Raipur. The appeal was filed under Section 260A of the Income Tax Act, 1961, asserting that substantial questions of law were involved. The assessee in this matter is M/s South Eastern Coalfields Limited, Seepat Road, Bilaspur. The appeal was filed challenging the Tribunal's verdict.
What were the issues?
1. Whether substantial questions of law, as envisaged under Section 260A of the Income Tax Act, 1961, are involved in the appeal, requiring adjudication by the High Court? Assessee's Arguments: Not recorded. Revenue's Arguments: The learned standing counsel for the appellant (Revenue) submitted that due to an oversight or inadvertent mistake, the substantial questions of law were not framed precisely. Therefore, permission was sought to withdraw the present appeal without prejudice to the right to file a fresh appeal with corrected pleadings, prayers, and precisely framed substantial questions of law for effective adjudication.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
1 of 2 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR TAXC No. 88 of 2019 • Additional Commissioner of Income (Assessment) Special Range, Bhilai District Durg, 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 require 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 statute, we find it appropriate to grant liberty to the appellant to file fresh
2 of 2 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. Sd/- Sd/- (P.R. Ramachandra Menon) (Parth Prateem Sahu) Chief Justice Judge Pawan
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