THE COMMISSIONER OF INCOME-TAX, PATIALA vs. M/S INDUSTRIAL CABLES (INDIA) LTD., PATIALA

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ITA/109/2011HC Punjab & HaryanaPHHC01112820201111 February 2019Bench: MR JUSTICE JASWANT SINGH,MR. JUSTICE FATEH DEEP SINGH1 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The High Court dismissed the appeal as withdrawn, granting the revenue the liberty to file an application for revival of the appeal as prayed for.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 its merits. Furthermore, the legal issue that the revenue claimed to exist was left open to be adjudicated in an appropriate future case. The operative direction was the dismissal of the appeal with liberty to revive.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Patiala (the revenue) against M/s Industrial Cables (India) Ltd., Rajpura (the assessee). The appeal challenged an order passed by the Income Tax Appellate Tribunal (ITAT). The tax effect involved in the appeal was ₹18,90,000. The revenue sought to withdraw the appeal based on Circular No. 03/2018 dated 11.07.2018 issued by the Central Board of Direct Taxes (CBDT). The revenue also requested liberty to file an application for revival of the appeal if circumstances warranted.

What were the issues?

1. Whether the appeal filed by the revenue should be dismissed as withdrawn in view of the tax effect and the CBDT circular? (Question of fact and procedure). The revenue argued that due to the tax effect of ₹18,90,000, it had instructions to withdraw the appeal in accordance with CBDT Circular No. 03/2018. The revenue also sought liberty to revive the appeal. The judgment does not record any specific arguments from the assessee regarding the withdrawal or the liberty to revive.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA-109-2011 (O&M) Date of decision:- 11.02.2019

The Commissioner of Income Tax, Patiala ...Appellant Versus

M/s Industrial Cables (India) Ltd., Rajpura ...Respondent

CORAM: HON'BLE MR. JUSTICE KRISHNA MURARI, CHIEF JUSTICE

HON’BLE MR. JUSTICE ARUN PALLI

Present:- Mr. Rajesh Katoch, Advocate,

for the appellant.

Mr. Pankaj Jain, Senior Advocate,

with Mr. Divya Suri, Advocate,

for the respondent. * * * * KRISHNA MURARI, C.J. (ORAL)

Learned counsel for the appellant-revenue states that since the tax effect involved is ` 18,90,000/-, he has instructions to withdraw the present appeal in view of Circular No. 03/2018, dated 11.07.2018 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.

(KRISHNA MURARI)

CHIEF JUSTICE

(ARUN PALLI) JUDGE 11.02.2019 Amodh Whether speaking/reasoned Yes/No Whether reportable Yes/No

AMODH SHARMA 2019.02.13 12:21 I attest to the accuracy and integrity of this document

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