COMMISSIONER OF INCOME TAX vs. M/S AMARKANTAK GARDENS PVT. LTD.

PDF · subscribers
ITA/32/2011HC Madhya PradeshMPHC01019538201108 November 20191 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn. The Court granted the liberty to the Revenue to file an application for revival of the appeal as prayed for. It was clarified that the withdrawal of the appeal by the Revenue would not be considered an affirmation of the ITAT's order on merits. Furthermore, the legal issue claimed by the Revenue was left open to be adjudicated in an appropriate future case. The Court did not decide the merits of the case.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Bhopal (Revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The assessee is M/s Amarkantak Gardens Pvt. Ltd. The tax effect involved in the appeal was Rs. 14.38 lacs. The Revenue sought to withdraw the appeal in accordance with Circular No. 17/2019 dated 08.08.2019 issued by the CBDT. The Revenue also requested liberty to file an application for revival of the appeal if circumstances warranted.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn in view of the tax effect and the CBDT Circular. The Revenue argued that due to the tax effect of Rs. 14.38 lacs, they had instructions to withdraw the appeal as per Circular No. 17/2019. They also requested liberty to revive the appeal. The judgment does not record any arguments from the assessee.

AI-generated summary — verify with the full judgment below

-( 1 )-

THE HIGH COURT OF MADHYA PRADESH

ITA No.32/2011 (Commissioner of Income Tax, Bhopal Vs. M/s Amarkantak Gardens Pvt. Ltd.)

Jabalpur, Dated : 08.11.2019

Shri Sanjay Lal, Advocate for the appellant. Learned counsel for the appellant-revenue states that since the tax effect involved is Rs.14.38 lacs, 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. Accordingly, this appeal is dismissed as withdrawn with liberty as prayed for.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 16:15:54 +05'30'

Recent GST High Court judgments

Search GST case law →