THE COMMISSIONER vs. VINDHYA TELELINKS

ITA/122/2012HC Madhya PradeshMPHC01035189201208 November 20191 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed I.A. No. 13898/2019, thereby dismissing the appeal as withdrawn. The Court granted the liberty sought by the Revenue to file an application for revival of the appeal. It was 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 explicitly left open to be adjudicated in an appropriate future case. The judgment does not provide details of the ITAT's order or the specific legal issue.

What were the facts?

The Commissioner of Income Tax-II, Jabalpur (the Revenue) filed an appeal before the High Court of Madhya Pradesh against an order of the Income Tax Appellate Tribunal (ITAT). The appeal pertains to assessment year(s) not specified in the judgment. The dispute involves a tax effect of Rs. 62,82,945/-. The Revenue sought to withdraw the appeal in view of Circular No. 17/2019 dated 8.8.2019, which provides guidelines for withdrawal of appeals based on tax effect. The Revenue also requested liberty to file an application for revival of the appeal if circumstances warranted. An interlocutory application (I.A. No. 13898/2019) was filed for this purpose.

What were the issues?

1. Whether the Revenue is permitted to withdraw the appeal in light of Circular No. 17/2019, and if so, with what liberty? Assessee's Contentions: Not recorded in the judgment. Revenue's Contentions: The Revenue, represented by its counsel, stated that due to the tax effect of Rs. 62,82,945/-, it had instructions to withdraw the present appeal in accordance with Circular No. 17/2019. The Revenue prayed for liberty to file an application for revival of the appeal if something further survived in the matter.

AI-generated summary — verify with the full judgment below

THE HIGH COURT OF MADHYA PRADESH ITA No.122/2012 (The Commissioner of Income Tax-II, Jabalpur vs. Vindhya Telelinks) Jabalpur, Dated :08.11.2019 Mr. Sanjay Lal, Advocate for the appellant. Mr. Sapan Usrethe, Advocate for the respondent. I.A. No.13898/2019 for withdrawal of the appeal. Learned counsel for the appellant-revenue states that since the tax effect involved is Rs.62,82,945/- 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.13898/2019 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/-

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