THE COMMISSIONER vs. C.I. BUILDERS PVT. LTD

ITA/102/2012HC Madhya PradeshMPHC01027712201208 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 The appeal was dismissed as withdrawn with liberty granted to the Revenue to file an application for revival of the appeal if circumstances warranted. The Court clarified that the withdrawal would not be considered an affirmation of the ITAT's order on merits. Furthermore, the legal issue claimed by the Revenue was expressly left open to be adjudicated in an appropriate case. The operative direction was the dismissal of the appeal as withdrawn.

What were the facts?

This matter concerns an appeal filed by the Commissioner of Income Tax, Bhopal (the Revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is C.I. Builders Pvt. Ltd. (the assessee). The appeal pertains to assessment year(s) not explicitly stated in the provided text. The Revenue sought to withdraw the present appeal due to a tax effect of Rs. 8,41,383/-, in accordance with Circular No. 17/2019 dated 08.08.2019. An application for withdrawal (I.A. No. 13751/2019) was filed and allowed by the High Court.

What were the issues?

The primary issue before the High Court was whether the appeal filed by the Revenue should be dismissed as withdrawn. The Revenue argued for withdrawal based on the tax effect and CBDT Circular No. 17/2019. The assessee was represented by counsel, but their specific arguments are not recorded in the provided text. The High Court had to decide on the application for withdrawal of the appeal.

AI-generated summary — verify with the full judgment below

THE HIGH COURT OF MADHYA PRADESH ITA No.102/2012 (The Commissioner of Income Tax Bhopal vs. C.I. Builders Pvt. Ltd.) Jabalpur, Dated :08.11.2019 Mr. Sanjay Lal, Advocate for the appellant. Mr. Mukesh Agrawal, Advocate for the respondent. I.A. No.13751/2019 for withdrawal of the appeal. Learned counsel for the appellant-revenue states that since the tax effect involved is Rs.8,41,383/-, 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.A. No.13751/2019 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 psm/-

Recent GST High Court judgments

Search GST case law →