THE PR. COMMISSIONER OF INCOME TAX-1 AURANGABAD vs. M/S ABHAY CONTEX PVT LTD., JALNA

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ITA/2/2019HC BombayHCBM03048920201817 February 2021Bench: HON'BLE SHRI JUSTICE SUNIL P. DESHMUKH,HON'BLE SHRI JUSTICE ABHAY AHUJA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the appellant's request to withdraw the appeal. The Court noted that the learned counsel for the appellant tendered a letter indicating instructions to withdraw the matter pursuant to CBDT Circular No. 17/2019. In view of this, the Income Tax Appeal was disposed of as withdrawn. The Court also directed that the court fees be refunded as per rules. No substantive issues related to the income tax assessment were decided.

What were the facts?

The appellant, the Principal Commissioner of Income Tax-1, Aurangabad, sought to withdraw the Income Tax Appeal No. 2 of 2019 filed before the High Court of Judicature at Bombay, Bench at Aurangabad. This withdrawal was based on instructions received pursuant to CBDT Circular No. 17/2019 dated 8th August, 2019. The respondent in the appeal is M/s Abhay Contex Pvt Ltd., Jalna. The appeal was filed challenging an order or action, the specifics of which are not detailed in the provided text. The procedural history leading to this point is not elaborated, other than the present stage of the appeal before the High Court.

What were the issues?

The Tribunal did not have to decide any substantive issues of law or fact. The sole matter before the High Court was the appellant's request to withdraw the appeal. The appellant's contention was that instructions had been received to withdraw the matter in accordance with CBDT Circular No. 17/2019. The judgment does not record any arguments from the respondent.

AI-generated summary — verify with the full judgment below

ita2.2019

IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD INCOME TAX APPEAL NO.2 OF 2019 THE PR. COMMISSIONER OF INCOME TAX-1 AURANGABAD VERSUS M/S ABHAY CONTEX PVT LTD., JALNA ... ... Mr.Alok Sharma, Senior Standing Counsel for Appellant. ... CORAM: SUNIL P. DESHMUKH AND ABHAY AHUJA, JJ. DATE : 17th FEBRUARY, 2021 ORDER : 1. Mr. Sharma, learned counsel for the appellant tenders across a copy of letter dated 01-02-2021 which is marked ‘X’ for identification, referring to that the Principal Commissioner of Income Tax has given instructions to withdraw the matter pursuant to CBDT Circular No. 17/2019 dated 8th August, 2019. 2. In view of aforesaid, learned counsel for appellant seeks leave to withdraw and accordingly the Income Tax Appeal is disposed of as withdrawn. Refund the court fees as per rules. [ABHAY AHUJA, J.] [SUNIL P. DESHMUKH, J.] asb/FEB21

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