THE COMMISSIONER OF INCOME TAX (CENTRAL), NAGPUR vs. M/S MULAY CONSTRUCTIONS PVT. LTD.

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ITA/29/2014HC BombayHCBM03044314201317 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 Tribunal allowed the appellant's request to withdraw the appeal. The reasoning was based on the appellant's submission of a letter indicating instructions to withdraw the matter in accordance with CBDT Circular No. 17/2019. The operative direction was to dispose of the Income Tax Appeal as withdrawn and refund the court fees as per rules. No issues on the merits of the case were decided.

What were the facts?

The Commissioner of Income Tax (Central), Nagpur, filed Income Tax Appeal No. 29 of 2014 before the High Court of Judicature at Bombay, Aurangabad Bench, against M/s Mulay Constructions Pvt. Ltd., Aurangabad. The appeal was filed challenging an order or action by an authority, though the specific order and assessment year(s) are not detailed in this excerpt. The procedural history leading to this appeal is not provided.

What were the issues?

The Tribunal did not have to decide any issues on merits. The sole procedural matter was the appellant's request to withdraw the appeal. The appellant's contention was based on instructions from the Principal Commissioner of Income Tax to withdraw the matter, pursuant to CBDT Circular No. 17/2019 dated 8th August, 2019. The respondent's arguments are not recorded.

AI-generated summary — verify with the full judgment below

ita29.2014

IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD INCOME TAX APPEAL NO.29 OF 2014 THE COMMISSIONER OF INCOME TAX (CENTRAL), NAGPUR VERSUS M/S MULAY CONSTRUCTIONS PVT. LTD. AURANGABAD ... ... Mr.Alok Sharma, Senior Standing Counsel for Appellant. Mr.S.R. Deshpande Advocate for Respondent. ... 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learned counsel for appellant seeks leave to withdraw and accordingly the Income Tax Appeal is disposed of as withdrawn.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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