COMMISSIONER OF INCOME TAX II JABALPUR vs. M/S VINDHYA TELELINKS LTD REWA

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ITA/7/2009HC Madhya PradeshMPHC01001761200918 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 Consequently, the appeal was dismissed as withdrawn. Liberty was granted to the Revenue to file an application for revival of the appeal, as prayed. The Court 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 explicitly left open to be adjudicated in an appropriate future case. The specific findings or reasoning of the ITAT on the merits of the case are not discussed as the appeal was withdrawn before any such adjudication by the High Court.

What were the facts?

The appeal was filed by the Commissioner of Income Tax II, Jabalpur (the Revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The assessee is M/s Vindhya Telelinks Ltd., Rewa. 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. 80,74,655/-, in accordance with Circular No. 17/2019 dated 8.8.2019. The Revenue also requested liberty to file an application for revival of the appeal if circumstances warranted. The High Court allowed the withdrawal application.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn in light of the tax effect and CBDT Circular No. 17/2019? (Question of procedure/administrative policy) The Revenue argued that it had instructions to withdraw the appeal due to the tax effect of Rs. 80,74,655/-, citing Circular No. 17/2019. The Revenue also prayed for liberty to file an application for revival of the appeal. The judgment does not record any arguments from the assessee regarding the withdrawal.

AI-generated summary — verify with the full judgment below

THE HIGH COURT OF MADHYA PRADESH ITA No.7/2009 (Commissioner of Income Tax II Jabalpur Vs. M/s Vindhya Telelinks Ltd. Rewa) Jabalpur, Dated :18.11.2019 Mr. Sanjay Lal, Advocate for the appellant. I.A. No.13896/2019 for withdrawal of the appeal. Learned counsel for the appellant-revenue states that since the tax effect involved is Rs.80,74,655/- 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. No13896/2019 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) (Vijay Kumar Shukla) Chief Justice Judge psm/-

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