THE PR COMMISSIONER OF INCOME TAX CENTRAL LUDH vs. KRISHNA GANDHI WELFARE SOCIETY BHATTI COLONY CHD ROAD NAWANSHAHAR

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ITA/110/2017HC Punjab & HaryanaPHHC01117294201724 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The High Court dismissed the appeal as withdrawn with liberty granted to the revenue to file an application for revival of the appeal as prayed for.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 claimed by the revenue was left open to be adjudicated in an appropriate case. The Court also ordered the withdrawal of CM-14823-CII-2018 as prayed for by the respondent. The operative direction was dismissal of the appeal as withdrawn with liberty to revive, and withdrawal of the miscellaneous application.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (Central), Ludhiana (the revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent was Smt. Krishna Gandhi Welfare Society, Nawanshahr. The tax effect involved in the appeal was ₹29,67,268/-. 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, which provides for withdrawal of appeals where the tax effect is below a certain threshold. The revenue also prayed for liberty to revive the appeal if something survived therein. The respondent also prayed for withdrawal of CM-14823-CII-2018.

What were the issues?

1. Whether the revenue is entitled to withdraw the appeal in view of CBDT Circular No. 03/2018, and if so, whether liberty should be granted to revive the appeal. The revenue argued that due to the tax effect of ₹29,67,268/-, it had instructions to withdraw the appeal in accordance with CBDT Circular No. 03/2018. The revenue further prayed for liberty to file an application for revival of the appeal in case any aspect survived. The respondent prayed for the withdrawal of CM-14823-CII-2018.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-110-2017 (O&M) Date of Decision: 24.7.2018 The Principal Commissioner of Income Tax (Central), Ludhiana ...Appellant. Versus Smt. Krishna Gandhi Welfare Society, Nawanshahr ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Rajesh Katoch, Sr. Standing Counsel for the appellant. Mr. Ashok Paul Batra, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 29,67,268/-, 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. 3. Learned counsel for the respondent prays for withdrawal of CM-14823-CII-2018. 4. Ordered accordingly. (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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