THE COMMISSIONER OF INCOME TAX vs. LATA CHANDRAKANT KELE

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ITA/21/2015HC BombayHCBM03021366200811 October 2019Bench: HON'BLE SHRI JUSTICE S V GANGAPURWALA,HON'BLE SHRI JUSTICE ANIL S. KILOR1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal allowed the appellant (revenue) to withdraw the Wealth Tax Appeal. The reasoning was based on the appellant's submission of a letter indicating instructions from the Principal Commissioner of Income Tax to withdraw the matter, in accordance with CBDT Circular No. 05/2019. The appeal was disposed of as withdrawn. The court also directed the refund of court fees as per rules. No specific issue regarding the merits of the wealth tax assessment was decided, as the appeal was withdrawn before any substantive adjudication.

What were the facts?

The Commissioner of Wealth Tax-2, Nashik (the appellant/revenue) filed a Wealth Tax Appeal before the High Court of Judicature at Bombay, Bench at Aurangabad, against Smita Vinod Biyani (the respondent/assessee). The appeal was numbered as Wealth Tax Appeal No. 21 of 2015. On February 5, 2021, the learned counsel for the appellant presented a letter dated February 1, 2021, indicating instructions from the Principal Commissioner of Income Tax to withdraw the matter. This withdrawal was stated to be pursuant to CBDT Circular No. 05/2019 dated February 5, 2019.

What were the issues?

1. Whether the appeal should be allowed to be withdrawn by the appellant (revenue) in light of the instructions received from the Principal Commissioner of Income Tax and CBDT Circular No. 05/2019. The appellant argued that they have received instructions to withdraw the matter, citing CBDT Circular No. 05/2019. They sought leave to withdraw the appeal. The judgment does not record any arguments from the respondent (assessee).

AI-generated summary — verify with the full judgment below

1 21-2015-WTA IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD WEALTH TAX APPEAL NO. 21 OF 2015 COMMISSIONER OF WEALTH TAX-2, NASHIK VERSUS SMITA VINOD BIYANI ... Mr. Alok Sharma, Senior Standing Counsel for appellant ...

CORAM : SUNIL P. DESHMUKH & ABHAY AHUJA, JJ. DATE : 05-02-2021 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. 05/2019 dated 5th February, 2019. 2. In view of aforesaid, learned counsel for appellant seeks leave to withdraw and accordingly the Wealth Tax Appeal is disposed of as withdrawn. Refund the court fees as per rules. [ABHAY AHUJA] [SUNIL P. DESHMUKH]

JUDGE JUDGE

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