THE COMMISSIONER vs. BIRLA ERICSSON OPTICAL LTD.

ITA/121/2012HC Madhya PradeshMPHC01035188201208 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 The appeal was dismissed as withdrawn. The Court granted liberty to the Revenue to file an application for revival of the appeal, if circumstances warranted. It was clarified that the withdrawal would not be considered an affirmation of the ITAT's order on merits. The legal issue claimed by the Revenue was explicitly left open for adjudication in an appropriate future case. The Court did not decide the merits of the case.

What were the facts?

This matter concerns an appeal filed by the Commissioner of Income Tax-II, Jabalpur (the Revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The assessee is Birla Ericsson Optical Ltd. The appeal was filed for assessment year(s) not specified in the judgment. The Revenue sought to withdraw the appeal due to a tax effect of Rs.49,81,760/-, citing Circular No.17/2019 dated 8.8.2019. The Revenue also requested liberty to file an application for revival of the appeal if circumstances changed. The High Court allowed the withdrawal application.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn in light of the tax effect and the CBDT Circular No.17/2019. (Question of procedure/policy) Assessee's Contention: Not recorded in the judgment. Revenue's Contention: The Revenue, through its counsel, stated it had instructions to withdraw the appeal in view of Circular No.17/2019, which deals with monetary limits for filing appeals. The Revenue also sought liberty to revive the appeal. The Revenue relied on Circular No.17/2019.

AI-generated summary — verify with the full judgment below

THE HIGH COURT OF MADHYA PRADESH ITA No.121/2012 (The Commissioner of Income Tax-II, Jabalpur vs. Birla Ericsson Optical Ltd.) Jabalpur, Dated :08.11.2019 Mr. Sanjay Lal, Advocate for the appellant. Mr. Sapan Usrethe, Advocate for the respondent. I.A. No.13897/2019 for withdrawal of the appeal. Learned counsel for the appellant-revenue states that since the tax effect involved is Rs.49,81,760/- 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.13897/2019 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 →