COMMISSIONER OF INCOME TAX vs. M/S ENBEE IMPEX PVT. LTD.

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ITA/36/2011HC Madhya PradeshMPHC01019542201108 November 20191 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the application for withdrawal (I.A.No.13906/2019). Consequently, the appeal was dismissed as withdrawn. The court granted the Revenue liberty to file an application for revival of the appeal. It was clarified that the withdrawal would not be considered an affirmation of the ITAT's order on merits, and the legal issue raised by the Revenue was left open for adjudication in an appropriate future case. No finding was reached on the substantive merits of the appeal.

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 Enbee Impex Pvt. Ltd. The appeal concerns assessment year(s) not specified in the judgment. The Revenue sought to withdraw the appeal due to a tax effect of Rs. 21,39,873, citing Circular No. 17/2019 dated 8.8.2019. The Revenue also requested liberty to revive the appeal if circumstances warranted. The High Court considered an interlocutory application for withdrawal.

What were the issues?

1. Whether the Revenue is permitted to withdraw the appeal, and if so, under what conditions? The Revenue argued for withdrawal based on Circular No. 17/2019, which sets monetary limits for filing appeals, and sought liberty to revive the appeal. 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.36/2011 (Commissioner of Income Tax, Bhopal Vs. M/s Enbee Impex Pvt. Ltd.)

Jabalpur, Dated : 08.11.2019

Shri Sanjay Lal, Advocate for the appellant.

I.A.No.13906/2019 for withdrawal of the appeal. Learned counsel for the appellant-revenue states that since the tax effect involved is Rs.21,39,873/-, 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.A.No.13906/2019 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 16:18:13 +05'30'

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