Ita/5/2014 Of Commissioner Of Income Tax v. Smt. Omwati Goyal

The High Court Of Madhya PradeshITA-5-2014 (COMMISSIONER OF INCOME TAXVs SMT. OMWATI GOYAL) 28 [08][-][11][-][2019]Jabalpur, Dated : Shri Sanjay Lal, learned counsel for the appellant. I.A.No.13867/2019 for withdrawal of the appeal. Learned counsel for the appellant-revenue states that since the taxeffect involved is Rs.13,08,551/-, 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.13867/2019 is allowed. Accordingly, this appeal is dismissed as withdrawn with liberty asprayed for. It is, however, clarified that withdrawal of the appeal by the Revenueshall 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 beadjudicated in an appropriate case (AJAY KUMAR MITTAL)CHIEF JUSTICE (SANJAY YADAV)JUDGE vivek