Cy. Commissioner Of Income Tax 1 (1) vs M/S Lilasons Breweries Ltd. on 30 January, 2023

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Madhya Pradesh High Court

Cy. Commissioner Of Income Tax 1 (1) vs M/S Lilasons Breweries Ltd. on 30 January, 2023

Author: Sheel Nagu

Bench: Sheel Nagu, Virender Singh

                                 1
 IN    THE       HIGH COURT OF MADHYA PRADESH
                      AT JABALPUR
                             BEFORE
                 HON'BLE SHRI JUSTICE SHEEL NAGU
                                &
               HON'BLE SHRI JUSTICE VIRENDER SINGH
                   ON THE 30 th OF JANUARY, 2023
                  REVIEW PETITION No. 699 of 2020

BETWEEN:-
DY. COMMISSIONER OF INCOME TAX 1 (1), BHOPAL
(MADHYA PRADESH)

                                                             .....PETITIONER
(BY SHRI SANJAY LAL - ADVOCATE )

AND
M/S LILASONS BREWERIES LTD. R/O, 8087, INDUSTRIAL
AREA GOVINDPURA, BHOPAL (MADHYA PRADESH)

                                                           .....RESPONDENT
(BY SHRI SANJAY PATEL - ADVOCATE )

      This petition coming on for admission this day, JUSTICE SHEEL
NAGU passed the following:
                                  ORDER

The present petition has been filed seeking review/recalling of order passed by this Court on 27.11.2019 in I.T.A. No.5/2017 where following order was passed :

"Shri Sanjay Lal, Advocate for the appellant/Revenue. I.A.No.13905/2019 for withdrawal of the appeal. Learned counsel for the appellant-revenue states that since the tax effect involved is Rs.20,18,462/-, 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 2 (Judicial Section), New Delhi. However, he prayed that liberty be granted to the Revenue to file an application for revival of the appeal, in case something survives therein. ] In view of above, I.A.No.13905/2019 is allowed. Accordingly, this appeal is dismissed as withdrawn with liberty as prayed for. It is, however, 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."

The Revenue has come forward in this application for recalling/review by stating that the tax effect involved was Rs.2,01,86,321/- which is more than one crore which is prescribed as the maximum limit in Circular No.17/2019 dated 8.8.2019 empowering Revenue not to agitate.

In view of above submission made on affidavit by Revenue, this Court is inclined to accept the present review/recall application which reflect palpable error having crept in the order under review.

The power of review/recall is exercised. The order dated 27.11.2019 passed in ITA No.5 of 2017 stands recalled.

ITA No.5 of 2017 stands restored.

Accordingly, present review petition stands disposed of.

     (SHEEL NAGU)                                                (VIRENDER SINGH)
         JUDGE                                                        JUDGE
DV

Digitally signed by
DINESH VERMA
Date: 2023.01.31
12:20:02 +05'30'

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