COMMISSIONER OF INCOME TAX vs. M/S M.P. STATE INDUTRIAL COPORATION LTD.

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ITA/164/2011HC Madhya PradeshMPHC01052725201108 November 20191 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the application for withdrawal of 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 Consequently, the appeal was dismissed as withdrawn.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 considered an affirmation of the Tribunal's order on merits. The legal issue claimed by the Revenue was left open to be adjudicated in an appropriate case. No finding was reached on the merits of the case.

What were the facts?

The appeal was filed by the Revenue (Commissioner of Income Tax, Bhopal) against an order of the Income Tax Appellate Tribunal (ITAT). The assessment year(s) are not explicitly stated in this excerpt. The amount in dispute is Rs. 61,63,648. The procedural history involves an application for withdrawal of the appeal filed by the Revenue.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn in view of the Revenue's instructions and the tax effect involved, as per CBDT Circular No. 17/2019. The Revenue argued that due to the tax effect of Rs. 61,63,648, it had instructions to withdraw the appeal in accordance with Circular No. 17/2019. The Revenue also prayed for liberty to file an application for revival of the appeal if something survives therein. No arguments were recorded for the assessee.

AI-generated summary — verify with the full judgment below

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THE HIGH COURT OF MADHYA PRADESH

ITA No.164/2011 (Commissioner of Income Tax, Bhopal Vs. M/s M.P. State Industrial Corporation Ltd.)

Jabalpur, Dated : 08.11.2019

Shri Sanjay Lal, Advocate for the appellant.

I.ANo.13773/2019 for withdrawal of the appeal Learned counsel for the appellant-revenue states that since the tax effect involved is Rs.61,63,648/-, 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.13773/2019 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 16:43:33 +05'30'

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