Commissioner Income Tax vs. M/S S.K. Jain

ITA/114/2010HC Madhya Pradesh08 November 2019Bench: HON'BLE THE CHIEF JUSTICE1 pages

For Petitioner: Sanjeev Tuli

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 The appeal was dismissed as withdrawn, with liberty granted to the Revenue to file an application for revival of the appeal as prayed for. The Court clarified that the withdrawal of the appeal by the Revenue would not be considered an affirmation of the Tribunal's order on merits. Furthermore, the legal issue claimed by the Revenue was left open to be adjudicated in an appropriate case. The specific findings or reasoning of the ITAT on the merits of the case are not discussed as the appeal was withdrawn.

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 tax effect involved in the appeal was Rs. 18,07,898. The Revenue sought to withdraw the appeal in view of Circular No. 17/2019 dated 8.8.2019. The Revenue also prayed for liberty to file an application for revival of the appeal if something survived therein. The High Court allowed the application for withdrawal.

What were the issues?

1. Whether the Revenue should be permitted to withdraw the appeal, and if so, with what liberty. The Revenue argued that it had instructions to withdraw the appeal due to the tax effect involved, citing Circular No. 17/2019. The Revenue further requested liberty to file an application for revival of the appeal. The judgment does not record any arguments from the assessee.

AI-generated summary — verify with the full judgment below

-( 1 )-

THE HIGH COURT OF MADHYA PRADESH

ITA No.114/2010 (Commissioner of Income Tax, Bhopal Vs. M/s S.K.Jain)

Jabalpur, Dated : 08.11.2019

Shri Sanjay Lal, Advocate for the appellant.

I.ANo.13764/2019 for withdrawal of the appeal Learned counsel for the appellant-revenue states that since the tax effect involved is Rs.18,07,898/-, 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.13764/2019 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 16:23:34 +05'30'

Recent GST High Court judgments

Search GST case law →