COMNR.OF I.TAX vs. NILGIRI ENGINEERING

ITA/10/2010HC OrissaODHC01040791201008 May 2017Bench: MR. JUSTICE I.MAHANTY,MR. JUSTICE BISWAJIT MOHANTY1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court permitted the Revenue to withdraw the appeal. The reasoning was based on the Revenue's submission, supported by a written communication, that the appeal did not fall within any of the exceptions stipulated in Circular No. 3/2018 dated 11th July, 2018. The Court accepted this submission and allowed the withdrawal. The appeal was disposed of as withdrawn. No specific issue was decided on merits, and no ratio decidendi for future citation was established as the appeal was withdrawn.

What were the facts?

The appeal was filed by the Commissioner of Income Tax – I, Pune (Revenue) against Epitome Components Ltd. (Assessee). The appeal was filed before the High Court of Judicature at Bombay, Bench at Aurangabad. The Revenue sought to withdraw the appeal based on a written communication, citing Circular No. 3/2018 dated 11th July, 2018. The communication indicated that the appeal did not fall within any of the exceptions mentioned in the said circular. Consequently, the Revenue was permitted to withdraw the appeal.

What were the issues?

1. Whether the Revenue is permitted to withdraw the appeal filed before the High Court in view of Circular No. 3/2018 dated 11th July, 2018, when the appeal does not fall within the exceptions mentioned therein? Assessee's Contentions: Not recorded in the judgment. Revenue's Contentions: The Revenue, through its learned Senior Standing Counsel, submitted a written communication seeking withdrawal of the appeal. This request was based on Circular No. 3/2018 dated 11th July, 2018, stating that the appeal did not fall into any of the exceptions provided in the circular. The Revenue relied on this circular to justify the withdrawal.

AI-generated summary — verify with the full judgment below

ta10.10 (1) IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD

TAX APPEAL NO.10 OF 2010 The Commissioner of Income Tax – I, Aaykar Bhavan, Pune ..APPELLANT VERSUS Epitome Components Ltd. ..RESPONDENT Mrs (Dr) Kalpalata Bharaswadkar-Patil, Advocate for appellant; Mr S. P. Shah, Advocate for respondent CORAM : PRASANNA B. VARALE AND

MANISH PITALE, JJ.

DATE : 23rd October, 2018 ORAL ORDER: Mrs (Dr) Bharaswadkar-Patil, learned Senior Standing Counsel appearing on behalf of the appellant submits before us that by way of a written communication the Revenue informed her to seek withdrawal of the appeal filed in this Court, in view of the Circular No.3/2018, dated 11th July, 2018. Perusal of the said communication shows that it is submitted that the appeal does not fall in any of the exceptions mentioned as per Circular dated 11th July, 2018. In view of these facts, the appellant is permitted to withdraw the appeal. The appeal is disposed of as withdrawn. (MANISH PITALE, J.) (PRASANNA B. VARALE, J.) amj

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