THE COMMISSIONER OF INCOME TAX vs. SHYAM KUMAR CHANDAK

ITA/14/2012HC Madhya PradeshMPHC01005080201218 November 20191 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed I.A. No.13876/2019, permitting the Revenue to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn. The court granted liberty to the Revenue to file an application for revival of the appeal, as prayed. It was clarified that the withdrawal of the appeal by the Revenue would not be construed as an affirmation of the ITAT's order on its merits. The legal issue claimed by the Revenue was explicitly left open to be adjudicated in an appropriate future case. The operative direction was the dismissal of the appeal as withdrawn with liberty granted.

What were the facts?

The Commissioner of Income Tax (Revenue) filed an appeal before the High Court of Madhya Pradesh against an order of the Income Tax Appellate Tribunal (ITAT). The appeal, bearing ITA No.14/2012, was filed concerning assessment years not specified in the judgment. The tax effect involved in the appeal was Rs.52,46,626/-. The Revenue sought to withdraw the appeal in accordance with Circular No.17/2019 dated 8.8.2019 issued by the CBDT. The Revenue also requested liberty to file an application for revival of the appeal if circumstances warranted. An interlocutory application (I.A. No.13876/2019) was filed for withdrawal.

What were the issues?

1. Whether the appeal filed by the Revenue should be dismissed as withdrawn, considering the tax effect and the CBDT Circular No.17/2019? (Question of procedure/administrative policy) The Revenue argued that it had instructions to withdraw the appeal due to the tax effect being Rs.52,46,626/-, in line with Circular No.17/2019. The Revenue further prayed for liberty to file an application for revival of the appeal. No arguments were recorded for the assessee.

AI-generated summary — verify with the full judgment below

THE HIGH COURT OF MADHYA PRADESH ITA No.14/2012 (The Commissioner of Income Tax Vs. Shyam Kumar Chandak) Jabalpur, Dated :18.11.2019 Mr. Sanjay Lal, Advocate for the appellant. I.A. No.13876/2019 for withdrawal of the appeal. Learned counsel for the appellant-revenue states that since the tax effect involved is Rs.52,46,626/- 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. No13876/2019 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) (Vijay Kumar Shukla) Chief Justice Judge psm/-

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