Commissioner of Income-tax v. Sisters of St Charles Society - 2020-LL-0203-3

Citation	2020-LL-0203-3
Appellant Name	Commissioner of Income-tax
Respondent Name	Sisters of St Charles Society
Court	HIGH COURT OF MADHYA PRADESH
Relevant Act	Income-tax
Date of Order	03/02/2020
Judgment	View Judgment
Keyword Tags	tax effect
Bot Summary:	6825/2014 for amendment in the cause title of the Memo of Appeal is allowed. The said I.A. stands disposed of. Learned counsel for the appellant-revenue states that since the tax effect involved is less than Rs.1 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 Accordingly, this appeal is dismissed as withdrawn with liberty as prayed for.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 ITA-3-2010 High Court Of Madhya Pradesh ITA-3-2010 (COMMISSIONER OF INCOME TAX Vs M/S SISTERS OF ST CHARLES SOCIETY) Jabalpur, Dated : 03-02-2020 Mr. Sanjay Lal, Advocate for appellant. I.A.No.6825/2014 for amendment in cause title of Memo of Appeal is allowed. Necessary correction as prayed for be carried out. said I.A. stands disposed of. Learned counsel for appellant-revenue states that since tax effect involved is less than Rs.1 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 Accordingly, this appeal is dismissed as withdrawn with liberty as prayed for.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 sj Digitally signed by SUSHEEL KUMAR JHARIYA Date: 05/02/2020 04:59:19 Commissioner of Income-tax v. Sisters of St Charles Society

Metadata

Judgment