C I T vs. DEEPINDER SINGH RANGER

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ITA/593/2007HC Punjab & HaryanaPHHC01073306200723 January 2017Author: MR. JUSTICE AJAY KUMAR MITTAL,MR. JUSTICE RAMENDRA JAIN2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the Revenue's request to withdraw the appeal. The appeal was dismissed as withdrawn with liberty granted to the Revenue to file an application for revival of the appeal as prayed for. The Court clarified that the withdrawal of the appeal by the Revenue would not be considered an affirmation of the Tribunal's order on merits. Furthermore, the legal issue, as claimed by the Revenue, was expressly left open to be adjudicated in an appropriate case. No decision was made on the substantive merits of the appeal.

What were the facts?

The Revenue, Commissioner of Income Tax, Ludhiana-II, filed an appeal under Section 260A of the Income Tax Act, 1961, before the High Court of Punjab and Haryana at Chandigarh. The appeal challenged an order dated 07.07.2005 passed by the Income Tax Appellate Tribunal, Chandigarh Bench 'B', Chandigarh, for the assessment year 1993-94. The amount in dispute was stated to be ₹14,66,678/-. The appeal was filed by the Revenue against the assessee, Deepinder Singh Ranger.

What were the issues?

1. Whether the appeal filed by the Revenue is to be withdrawn in light of CBDT Circular No. 21/2015, dated 10.12.2015, given the tax effect involved? (Question of procedure/administrative policy). The Revenue argued that it had instructions to withdraw the appeal due to the tax effect being ₹14,66,678/-, citing CBDT Circular No. 21/2015. The Revenue also sought liberty to file an application for revival of the appeal if something survived therein. The Respondent-assessee's arguments are not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of decision: January 23, 2017 Commissioner of Income Tax, Ludhiana-II ....Appellant versus Deepinder Singh Ranger

...Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE RAMENDRA JAIN ***** Present: Mr. Z.S. Klar, Advocate for the appellant-Revenue. Ms. Radhika Suri, Sr. Advocate with Ms. Rinku Dahiya, Advocate for the respondent. ***** AJAY KUMAR MITTAL, J.

(Oral)

The appellant-Revenue has approached this Court under Section 260A of the Income Tax Act, 1961 (in short, “the Act”) against the order dated 07.07.2005 passed by the Income Tax Appellate Tribunal, Chandigarh Bench 'B', Chandigarh (in short, 'the Tribunal') in ITA No.805/Chandi/2002 for the assessment year 1993-94. 2. Learned counsel for the appellant-Revenue states that since the tax effect involved is ` 14,66,678/-, he has instructions to withdraw the present appeal in view of the Circular No.21/2015, dated 10.12.2015 issued by the Central Board of Direct Taxes, 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. Sonia Kinra 2017.01.25 15:12 I attest to the accuracy and integrity of this document -2- ------

3.

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) JUDGE (RAMENDRA JAIN) January 23, 2017 JUDGE sonia gugnani Whether speaking/reasoned? Yes/No Whether reportable? Yes/No Sonia Kinra 2017.01.25 15:12 I attest to the accuracy and integrity of this document

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