COMMISSIONER OF INCOME TAX, KARNAL vs. M/S ANAND INTERNATIONAL, NEAR MALIK PETROL PUMP, SANOLI ROAD PANIPAT

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ITA/1/2012HC Punjab & HaryanaPHHC01099160201224 July 2018Bench: MR. JUSTICE AJAY KUMAR MITTAL,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn, granting the revenue the liberty to file an application for revival of the appeal as prayed for.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 ITAT's order on merits. Furthermore, the legal issue, as claimed by the revenue, was left open to be adjudicated in an appropriate future case. The judgment does not provide details of the ITAT's order or the specific legal issue.

What were the facts?

The Commissioner of Income Tax, Karnal (the revenue) filed an appeal before the High Court of Punjab & Haryana at Chandigarh against an order of the Income Tax Appellate Tribunal (ITAT). The appeal was filed against M/s Anand International, Panipat (the assessee). The tax effect involved in the appeal was ₹45,43,560/-. The revenue sought to withdraw the appeal in view of Circular No. 03/2018 dated 11th July 2018, issued by the Central Board of Direct Taxes (CBDT). The revenue also prayed for liberty to revive the appeal if something survived therein.

What were the issues?

1. Whether the revenue is permitted to withdraw the appeal in light of CBDT Circular No. 03/2018, given the tax effect involved? Assessee's Contention: The judgment does not record any specific contentions made by the assessee. The appeal was withdrawn by the revenue. Revenue's Contention: The revenue, represented by its learned counsel, stated that due to the tax effect of ₹45,43,560/-, it had instructions to withdraw the appeal in accordance with CBDT Circular No. 03/2018, dated 11th July 2018. The revenue also requested liberty to file an application for revival of the appeal if circumstances warranted.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-1-2012 (O&M) Date of Decision: 24.7.2018 The Commissioner of Income Tax, Karnal ...Appellant. Versus M/s Anand International, Panipat ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Yogesh Putney, Sr. Standing Counsel for the appellant. Mr. Sachin Bhardwaj, Advocate and Mr. Divya Suri, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 45,43,560/-, he has instructions to withdraw the present appeal in view of Circular No.03/2018, dated 11th July, 2018, issued by the Central Board of Direct Taxes, New Delhi. However, he has prayed that liberty be granted to the revenue to file an application for revival of the appeal in case something survives therein. 2. 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 July 24, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No Gurbachan Singh 2018.07.30 14:11 I attest to the accuracy and integrity of this document

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