COMMISSIONER OF INCOME TAX vs. M/S ENBEE PLANTATION LTD.

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ITA/119/2011HC Madhya PradeshMPHC01042080201108 November 20191 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeal is dismissed as withdrawn. The Revenue was granted liberty 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 ITAT's order on merits. Furthermore, the legal issue claimed by the Revenue was left open to be adjudicated in an appropriate case. No specific finding on the merits of the case was made, as the appeal was withdrawn.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Bhopal (Revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The assessee is M/s Enbee Plantation Ltd. The assessment year(s) are not specified. The Revenue sought to withdraw the appeal because the tax effect involved was less than Rs.1 Crore, in accordance with Circular No.17/2019 dated 8.8.2019 issued by the CBDT. The Revenue requested liberty to file an application for revival of the appeal if something further survived. The High Court dismissed the appeal as withdrawn with the liberty granted.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the Revenue in view of the tax effect being less than Rs.1 Crore, as per CBDT Circular No.17/2019. The Revenue argued that they have instructions to withdraw the appeal due to the tax effect being below the threshold stipulated in Circular No.17/2019. They further prayed for 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

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THE HIGH COURT OF MADHYA PRADESH

ITA No.119/2011 (Commissioner of Income Tax, Bhopal Vs. M/s Enbee Plantation Ltd.)

Jabalpur, Dated : 08.11.2019

Shri Sanjay Lal, Advocate for the appellant. Learned counsel for the appellant-revenue states that since the tax effect involved is less than Rs.1 Crore, 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. 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 16:34:02 +05'30'

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