Assistant Commissioner of Income-tax-1(1) v. Capital Auto Services
[Citation -2020-LL-0124-21]

Citation 2020-LL-0124-21
Appellant Name Assistant Commissioner of Income-tax-1(1)
Respondent Name Capital Auto Services
Court HIGH COURT OF MADHYA PRADESH
Relevant Act Income-tax
Date of Order 24/01/2020
Judgment View Judgment
Keyword Tags tax effect
Bot Summary: Shri Sumit Nema, learned counsel for the respondent. Learned counsel for the appellant-revenue states that since the tax effect involved is less than rupees One Crore, he has instructions to withdraw the present appeal in view of the Circular No.17/2019 dated 8.8.2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, New Delhi. He prayed that liberty be granted to the Revenue to file an application for revival of the appeal, in case something survives therein. Accordingly, this appeal is dismissed as withdrawn with liberty as prayed for. It is clarified that withdrawal of the appeal by the Revenue shall not be taken to be affirmation of order of the Tribunal on merits. Further, the legal issue as claimed by the Revenue is being left open to be adjudicated in an appropriate case.


1 MAIT-118-2008 High Court Of Madhya Pradesh MAIT-118-2008 (ASSISTANT COMMISSIONER OF INCOME TAX 1(1 Vs M/S CAPITAL AUTO SERVICES,) Jabalpur, Dated : 24-01-2020 Shri Sanjay Lal, learned counsel for appellant. Shri Sumit Nema, learned counsel for respondent. Learned counsel for appellant-revenue states that since tax effect involved is less than rupees One Crore, he has instructions to withdraw present appeal in view of Circular No.17/2019 dated 8.8.2019 issued by Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (Judicial Section), New Delhi. However, he prayed that liberty be granted to Revenue to file application for revival of appeal, in case something survives therein. Accordingly, this appeal is dismissed as withdrawn with liberty as prayed for. It is, however, clarified that withdrawal of appeal by Revenue shall not be taken to be affirmation of order of Tribunal on merits. Further, legal issue as claimed by Revenue is being left open to be adjudicated in appropriate case. (AJAY KUMAR MITTAL) (VIJAY KUMAR SHUKLA) CHIEF JUSTICE JUDGE Amitabh Signature Not Verified SAN Digitally signed by AMITABH RANJAN Date: 2020.02.03 16:14:00 IST Assistant Commissioner of Income-tax-1(1) v. Capital Auto Service
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