THE PR. COMMISSIONER OF INCOME TAX-2 NASHIK vs. AADHUNIK INFRASTRUCTURE DEVELOPMENT PVT LTD., JALGAON

PDF · subscribers
ITA/68/2018HC BombayHCBM03036991201817 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 Income Tax Appeal. The reasoning was based on the appellant's counsel presenting a letter indicating instructions from the Principal Commissioner of Income Tax to withdraw the matter, in accordance with CBDT Circular No. 17/2019. Consequently, the appeal was disposed of as withdrawn. The court also directed the refund of court fees as per rules. No substantive issues were decided on their merits, and therefore, no ratio decidendi on a point of law was established for future citation. No issues were expressly left undecided as the appeal was withdrawn.

What were the facts?

This matter concerns Income Tax Appeal No. 68 of 2018 filed before the High Court of Judicature at Bombay, Bench at Aurangabad. The appellant is the Principal Commissioner of Income Tax-2, Nashik, and the respondent is Aadhunik Infrastructure Development Pvt Ltd., Jalgaon. The appeal was filed against an order or action by an authority, 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 01-02-2021, indicating instructions from the Principal Commissioner of Income Tax to withdraw the matter. This instruction was pursuant to CBDT Circular No. 17/2019 dated 8th August, 2019.

What were the issues?

The Tribunal did not have to decide any substantive issues of law or fact in this appeal. The sole procedural matter before the court was the appellant's request to withdraw the appeal. The appellant's contention, as presented by their counsel, was that instructions had been received to withdraw the matter, citing CBDT Circular No. 17/2019. The judgment does not record any arguments from the respondent.

AI-generated summary — verify with the full judgment below

ita68.2018

IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD INCOME TAX APPEAL NO.68 OF 2018 THE PR. COMMISSIONER OF INCOME TAX-2 NASHIK VERSUS AADHUNIK INFRASTRUCTURE DEVELOPMENT PVT LTD., JALGAON ... ... 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

Latest GST High Court judgments

Search GST case law →