Commissioner Of Income Tax vs. Shri Ashok Goyal

ITA/28/2014HC Madhya Pradesh18 August 2023Bench: HON'BLE SHRI JUSTICE SHEEL NAGU2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the Revenue's prayer to withdraw the appeal. The Court noted the letter dated July 27, 2023, from the Principal Commissioner of Income Tax-1, Bhopal, indicating the Revenue's intent to withdraw the appeal. Based on this communication and the oral request of the learned counsel for the Revenue, the High Court ordered that the appeal stands dismissed as withdrawn. No decision was made on the merits of the original appeal, and no specific findings or reasoning on the substantive tax dispute were recorded. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The Commissioner of Income Tax, Bhopal (Revenue) filed an appeal before the High Court of Madhya Pradesh at Jabalpur against an order concerning Shri Ashok Goyal (Assessee). The assessment year(s) are not specified in the provided text. The appeal was admitted. Subsequently, on August 18, 2023, the Revenue, through its learned junior standing counsel, informed the Court of its intent to withdraw the appeal, citing a letter dated July 27, 2023, from the Principal Commissioner of Income Tax-1, Bhopal. The Court directed the letter to be kept on record.

What were the issues?

The primary issue before the High Court was whether the appeal filed by the Revenue should be permitted to be withdrawn. The Revenue, through its counsel, prayed for the withdrawal of the appeal. The judgment does not record any specific arguments from the Assessee regarding the withdrawal, nor does it frame any substantive questions of law or fact that the Tribunal was required to decide on merits. The entire proceeding revolved around the Revenue's request to withdraw its own appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF MADHYA PRADESH AT JABALPUR BEFORE HON'BLE SHRI JUSTICE SHEEL NAGU & HON'BLE SHRI JUSTICE AMAR NATH (KESHARWANI) ON THE 18th OF AUGUST, 2023 INCOME TAX APPEAL No. 28 of 2014 BETWEEN:- COMMISSIONER OF INCOME TAX, BHOPAL (MADHYA PRADESH) .....PETITIONER (BY SHRI SIDDHARTH SHARMA - JUNIOR STANDING COUNSEL) AND SHRI ASHOK GOYAL, 18, SHYAMALA HILLS, BHOPAL (MADHYA PRADESH) .....RESPONDENT (BY SHRI ABHIJEET SHRIVASTAVA - ADVOCATE) This appeal coming on for admission this day, JUSTICE SHEEL NAGU passed the following: ORDER Learned junior standing counsel for the Income Tax Department Shri Sharma has brought to the notice of this Court a letter dated 27.07.2023 of the Principal Commissioner of Income Tax-1, Bhopal, revealing the intent of the Revenue to withdraw the present appeal. The Registry is directed to keep the letter dated 27.07.2023 on record. On the strength of said letter, learned counsel for the Revenue prays for withdrawal of this appeal which accordingly stands dismissed as withdrawn. 1 Signed by: PRIYANKA PITHAWE Signing time: 21-08-2023 18:15:08 Signature Not Verified (SHEEL NAGU) JUDGE (AMAR NATH (KESHARWANI)) JUDGE Priya.P

2 Signed by: PRIYANKA PITHAWE Signing time: 21-08-2023 18:15:08 Signature Not Verified

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