Ita/58/2018 Of Principal Commissioner Of Income Tax 1 v. Shri Ashutosh Kathal

The High Court Of Madhya PradeshITA-58-2018 (PRINCIPAL COMMISSIONER OF INCOME TAX 1Vs SHRI ASHUTOSH KATHAL) [13][-][02][-][2020]Jabalpur, Dated : Shri Kunal Dubey, Advocate for the appellant. Shri Rahul Singh Choudhary, Advocate for the respondent. Heard on I.A. No.13755/2019 - an application filed by the appellant revenue for withdrawal of the appeal. Learned counsel for the appellant/revenue states that since the taxeffect involved (87.36 lakhs) is below the limit prescribed by Circular No.17/2019 dated 8.8.2019 issued by the Government of India, Ministry ofFinance, Department of Revenue, Central Board of Direct Taxes (JudicialSection), New Delhi, he has instructions to withdraw the present appeal.However, he prayed that liberty be granted to the Revenue to file anapplication for revival of the appeal, in case something survives therein. I.A. No.13755/2019 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 Accordingly, this appeal is dismissed as withdrawn with liberty asprayed for.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 tobe adjudicated in an appropriate case. (AJAY KUMAR MITTAL)CHIEF JUSTICE (VIJAY KUMAR SHUKLA)JUDGE khan*