Madhya Pradesh High Court
Pr. Commissioner Of Income Tax I vs Smt. Bharti Patni on 21 January, 2020
Author: Chief Justice
Bench: Chief Justice
1 ITA-141-2016
The High Court Of Madhya Pradesh
ITA-141-2016
(PR. COMMISSIONER OF INCOME TAX I Vs SMT. BHARTI PATNI)
Jabalpur, Dated : 21-01-2020
Mr. Sanjay Lal, Advocate for the appellant.
Mr. Arjun Prasad Shrivastava, Advocate for the respondent.
Heard on I.A. No. 16128/2019, an application seeking withdrawal of the appeal.
Learned counsel for the appellant-revenue states that since the tax effect involved is less than one crore, he has instructions to withdraw the present appeal in view of the Circular No. 17/2019 dated 08.08.2019 issued by the 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 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Accordingly, this appeal is dismissed as withdrawn with liberty as prayed for.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, 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.
(AJAY KUMAR MITTAL) (VIJAY KUMAR SHUKLA)
CHIEF JUSTICE JUDGE
aks
Digitally signed by ANIL KUMAR S
Date: 23/01/2020 13:25:37