THE PR. COMMISSIONER OF INCOME TAX-1 NASHIK vs. DEEPAK JAGDISH THAKKAR

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ITA/45/2018HC BombayHCBM03009584201803 March 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 Income Tax Appeal. The decision was based on the letter presented by the appellant's counsel, which conveyed instructions to withdraw the matter in accordance with relevant CBDT circulars. Consequently, the appeal was disposed of as withdrawn. The court also directed the refund of court fees as per rules. No issues on the merits of the assessment or the original appeal were decided.

What were the facts?

The appellant, the Principal Commissioner of Income Tax-1, Nashik, filed an Income Tax Appeal (No. 45 of 2018) before the High Court of Judicature at Bombay, Bench at Aurangabad. The appeal was against the assessee, Deepak Jagdish Thakkar. The appeal was filed challenging an order or action, the specifics of which are not detailed in this excerpt. The procedural history relevant here is that the appellant's counsel presented a letter dated 01-03-2021, indicating instructions to withdraw the matter.

What were the issues?

The Tribunal did not have to decide any issues on merits. The sole matter before the court was the appellant's request to withdraw the appeal. The appellant's counsel sought leave to withdraw the appeal, citing instructions from the Deputy Commissioner of Income Tax pursuant to CBDT circulars no. 17/2019 and 03/2018. The revenue did not present any arguments on the merits of the case as the appeal was withdrawn.

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD 1014 INCOME TAX APPEAL NO.45 OF 2018 THE PR. COMMISSIONER OF INOME TAX-1 NASHIK VERSUS DEEPAK JAGDISH THAKKAR ... Advocate for Appellant : Ms. Kalpalata Bharaswadkar Patil ...

CORAM : SUNIL P. DESHMUKH AND ABHAY AHUJA, JJ.

DATE : 3rd MARCH, 2021 ORDER : 1. Ms. Kalpalata Bharaswadkar, learned counsel for the appellant tenders across a copy of letter dated 01-03-2021, which is marked ‘X’ for identifcation, referring to that Deputy Commissioner of Income Tax has given instructions to withdraw the matter pursuant to circular no. 17/2019, dated 8th August, 2019 read with CBDT circular no.03/2018, dated 11-07-2018. 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. ) SRM/3/3/21

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