COMMISSIONER OF INCOME TAX vs. C.I. BUILDERS PVT.LTD.

ITA/98/2012HC Madhya PradeshMPHC01027708201208 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 Consequently, the appeal was dismissed as withdrawn, with liberty granted to the Revenue to file an application for revival of the appeal as prayed for. 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 case. No finding was reached on the merits of the case.

What were the facts?

The Commissioner of Income Tax, Bhopal (the Revenue) filed an appeal before the High Court of Madhya Pradesh against an order of the Income Tax Appellate Tribunal (ITAT). The appeal pertains to the assessment year(s) not specified in the judgment. The amount in dispute, as stated by the revenue, is Rs. 3,23,674/-. The procedural history involves an application for withdrawal of the appeal filed by the revenue.

What were the issues?

1. Whether the appeal filed by the Revenue should be dismissed as withdrawn in light of the tax effect and CBDT Circular No. 17/2019? (Question of law) The Revenue argued that it had instructions to withdraw the appeal due to the tax effect of Rs. 3,23,674/-, citing Circular No. 17/2019 dated 8.8.2019. The Revenue also prayed for liberty to file an application for revival of the appeal if something survives. The judgment does not record any arguments from the respondent (assessee).

AI-generated summary — verify with the full judgment below

THE HIGH COURT OF MADHYA PRADESH ITA No.98/2012 (The Commissioner of Income Tax, Bhopal vs. C.I. Builders Pvt. Ltd.) Jabalpur, Dated :08.11.2019 Mr. Sanjay Lal, Advocate for the appellant. Mr. Mukesh Agrawal, Advocate for the respondent. I.A. No.13752/2019 for withdrawal of the appeal. Learned counsel for the appellant-revenue states that since the tax effect involved is Rs.3,23,674/-, 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.13752/2019 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 psm/-

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