COMMISSIONER OF INCOME TAX vs. M/S S.K.JAIN

PDF · subscribers
ITA/119/2010HC Madhya PradeshMPHC01023608201008 November 20191 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the application for withdrawal of the appeal. The Court dismissed the appeal as withdrawn, granting the Revenue the liberty to file an application for revival of the appeal if circumstances warranted.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 Court explicitly stated that the legal issue claimed by the Revenue was left open to be adjudicated in an appropriate future case. No specific findings on the merits of the original dispute were made.

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 in the judgment. The amount in dispute is Rs. 73,52,072. The Revenue sought to withdraw the appeal in view of Circular No. 17/2019 dated 8.8.2019 issued by the CBDT, which likely pertains to monetary limits for filing appeals. The Revenue also sought liberty to file an application for revival of the appeal.

What were the issues?

The primary issue before the High Court was whether the Revenue should be permitted to withdraw the appeal. The Revenue's contention was based on Circular No. 17/2019, which presumably sets a threshold for the tax effect below which appeals should not be filed or pursued. The Revenue argued that the tax effect of Rs. 73,52,072 warranted withdrawal. The judgment does not record any specific arguments from the assessee regarding the withdrawal, nor does it frame specific questions of law that the Tribunal had to decide, as the appeal was withdrawn before any such adjudication.

AI-generated summary — verify with the full judgment below

-( 1 )-

THE HIGH COURT OF MADHYA PRADESH

ITA No.119/2010 (Commissioner of Income Tax, Bhopal Vs. M/s S.K.Jain)

Jabalpur, Dated : 08.11.2019

Shri Sanjay Lal, Advocate for the appellant.

I.A.No.13884/2019 for withdrawal of the appeal. Learned counsel for the appellant-revenue states that since the tax effect involved is Rs.73,52,072/-, 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.13884/2019 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 16:31:56 +05'30'

Recent GST High Court judgments

Search GST case law →