COMMISSIONER OF INCOME TAX, BHOPAL vs. M/S.SOM DISTILLERIES AND BREWERIES LTD. BHOPAL

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ITA/101/2010HC Madhya PradeshMPHC01022447201008 November 20191 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the application for withdrawal of the appeal. The appeal was dismissed as withdrawn, with liberty granted to the Revenue to file an application for revival. The Court clarified that the withdrawal would not be considered an affirmation of the Tribunal's order on merits. The legal issue claimed by the Revenue was explicitly left open for adjudication in an appropriate future case. No finding was reached on the merits of the case.

What were the facts?

The appeal was filed by the Revenue (Commissioner of Income Tax, Bhopal) against an order of the Income Tax Appellate Tribunal (ITAT). The assessment year(s) are not specified. The amount in dispute is Rs. 67,46,708. The procedural history involves an application filed by the Revenue for withdrawal of the appeal.

What were the issues?

1. Whether the Revenue is permitted to withdraw the appeal. Assessee: No arguments recorded for the assessee. Revenue: The Revenue sought to withdraw the appeal, citing Circular No. 17/2019 dated 8.8.2019, which likely relates to monetary limits for filing appeals. The Revenue also prayed for liberty to file an application for revival of the appeal if circumstances warranted.

AI-generated summary — verify with the full judgment below

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THE HIGH COURT OF MADHYA PRADESH

ITA No.101/2010 (Commissioner of Income Tax, Bhopal Vs. M/s Som Distilleries & Breweries)

Jabalpur, Dated : 08.11.2019

Shri Sanjay Lal, Advocate for the appellant.

Shri Mukesh Agrawal, Advocate for the respondent.

I.ANo.13761/2019 for withdrawal of the appeal Learned counsel for the appellant-revenue states that since the tax effect involved is Rs.67,46,708/-, he has instructions to withdraw the present appeal in view of the Circular No.17/2019 dated 8.8.2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (Judicial Section), New Delhi. However, he prayed that liberty be granted to the Revenue to file an application for revival of the appeal, in case something survives therein. In view of above, I.ANo.13761/2019 is allowed. Accordingly, this appeal is dismissed as withdrawn with liberty as prayed for. It is, however, clarified that withdrawal of the appeal by the Revenue shall not be taken to be affirmation of order of the Tribunal on merits. Further, the legal issue as claimed by the Revenue is being left open to be adjudicated in an appropriate case.

(Ajay Kumar Mittal) (Sanjay Yadav) Chief Justice

Judge

C. Digitally signed by CHRISTOPHER PHILIP Date: 2019.11.19 16:52:24 +05'30'

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