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

ITA/99/2012HC Madhya PradeshMPHC01027709201208 November 20191 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Madhya Pradesh dismissed the appeal as withdrawn, granting the Revenue the liberty to file an application for revival of the appeal as prayed for.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 that the Revenue intended to raise was expressly 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 Commissioner of Income Tax, Bhopal (the Revenue) filed an appeal before the High Court of Madhya Pradesh against an order passed by the Income Tax Appellate Tribunal (ITAT). The appeal was filed against C.I. Builders Pvt. Ltd. (the assessee). The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history is that the Revenue has now instructed its counsel to withdraw the appeal due to the tax effect being less than Rs. 1 Crore, in accordance with CBDT Circular No. 17/2019.

What were the issues?

1. Whether the appeal filed by the Revenue should be dismissed as withdrawn in light of CBDT Circular No. 17/2019, given the tax effect being less than Rs. 1 Crore? (Question of procedure/administrative instruction) The Revenue argued that it has instructions to withdraw the appeal as the tax effect is below the threshold stipulated in Circular No. 17/2019. The Revenue also prayed for liberty to file an application for revival of the appeal if circumstances change. The judgment does not record any specific arguments from the assessee regarding the withdrawal.

AI-generated summary — verify with the full judgment below

THE HIGH COURT OF MADHYA PRADESH ITA No.99/2012 (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. Learned counsel for the appellant-revenue states that since the tax effect involved is less than Rs.1 Crore, 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 psm/-

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