Ita/111/2016 Of Principal Commissioner Of Income Tax2 v. M.s. Gujral

The High Court Of Madhya PradeshITA-111-2016 (PRINCIPAL COMMISSIONER OF INCOME TAX2Vs M.S. GUJRAL PROP M/S RISHI BUILDER) [27][-][11][-][2019]Jabalpur, Dated :Jabalpur, Dated : Shri Sanjay Lal, Advocate for the appellant/Revenue. I.A.No.13873/2019 for withdrawal of the appeal. Learned counsel for the appellant-revenue states that since the taxeffect involved is Rs.18,63,366/-, he has instructions to withdraw the presentappeal in view of the Circular No.17/2019 dated 8.8.2019 issued by theGovernment of India, Ministry of Finance, Department of Revenue, CentralBoard of Direct Taxes (Judicial Section), New Delhi. However, he prayed thatliberty be granted to the Revenue to file an application for revival of theappeal, in case something survives therein. In view of above, I.A.No.13873/2019 is allowed. Accordingly, this appeal is dismissed as withdrawn with liberty asprayed for. It is, however, clarified that withdrawal of the appeal by theRevenue shall not be taken to be affirmation of order of the Tribunal onmerits. Further, the legal issue as claimed by the Revenue is being left open to be adjudicated in an appropriate case. (AJAY KUMAR MITTAL)CHIEF JUSTICE (VISHNU PRATAP SINGH CHAUHAN)JUDGE C