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

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ITA/155/2011HC Madhya PradeshMPHC01048457201108 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 The Court dismissed the appeal as withdrawn, granting the Revenue the liberty to file an application for revival of the appeal as prayed. The Court clarified that the withdrawal of the appeal by the Revenue would not be considered an affirmation of the ITAT's order on its merits. Furthermore, the legal issue claimed by the Revenue was left open to be adjudicated in an appropriate future case. No specific finding was made on the merits of the ITAT's order, and no operative directions regarding deletion or remand were issued.

What were the facts?

The appellant, Commissioner of Income Tax, Bhopal (Revenue), filed an appeal before the High Court of Madhya Pradesh against an order of the Income Tax Appellate Tribunal (ITAT). The appeal was filed concerning assessment year(s) not specified in the judgment. The amount in dispute was Rs. 55,78,980. The Revenue filed an application for withdrawal of the appeal, citing Circular No. 17/2019 dated 08.08.2019 issued by the CBDT. The Revenue sought liberty to file an application for revival of the appeal if circumstances changed.

What were the issues?

1. Whether the Revenue is permitted to withdraw the appeal in view of the tax effect and the CBDT Circular No. 17/2019? (Question of law) The Revenue argued that due to the tax effect being Rs. 55,78,980, which is below the threshold stipulated in Circular No. 17/2019, it has instructions to withdraw the appeal. The Revenue also prayed for liberty to revive the appeal if any aspect of the matter survived. 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.155/2011 (Commissioner of Income Tax, Bhopal Vs. M/s S.K.Jain)

Jabalpur, Dated : 08.11.2019

Shri Sanjay Lal, Advocate for the appellant.

I.ANo.13878/2019 for withdrawal of the appeal Learned counsel for the appellant-revenue states that since the tax effect involved is Rs.55,78,980/-, 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.ANo.13878/2019 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 16:56:58 +05'30'

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