Commissioner Of Income Tax vs. Shri Ashok Goyal

ITA/29/2014HC Madhya Pradesh18 August 2023Bench: HON'BLE SHRI JUSTICE SHEEL NAGU2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the communication from the Principal Commissioner of Income Tax-1, Bhopal, indicating the Revenue's intention to withdraw the appeal. The Court directed the Registry to place the letter on record. Subsequently, the learned counsel for the Revenue formally prayed for the withdrawal of the appeal. The High Court allowed this prayer, and consequently, the appeal was dismissed as withdrawn. No findings were made on the merits of the original dispute, and no operative directions were issued other than the dismissal of the appeal.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Bhopal (the Revenue) against an order concerning Shri Ashok Goyal (the assessee). The specific assessment year(s) and the nature of the order under challenge are not detailed in this judgment. The procedural history is limited to the Revenue's decision to withdraw the present appeal. This decision was communicated via a letter dated 27.07.2023 from the Principal Commissioner of Income Tax-1, Bhopal, to the High Court.

What were the issues?

The Tribunal was not required to decide any substantive issues of law or fact. The sole matter before the Court was the Revenue's request to withdraw the appeal. The Revenue, through its learned junior standing counsel, informed the Court of its intent to withdraw the appeal based on a letter from the Principal Commissioner of Income Tax-1, Bhopal. The assessee's counsel was present but no specific arguments were recorded on behalf of the assessee regarding the merits of the appeal, as the appeal was withdrawn by the Revenue.

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. 29 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) .....RESPONDENTS (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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