PR. COMMISSIONER OF INCOME TAX (CENTRAL), GURGAON vs. SH. VIJAY KUMAR SOOD, SANJAY SOOD, CHOTTA SHIMLA, HIMACHAL PRADESH-171002 PAN: ADNPS8077K

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ITA/116/2018HC Punjab & HaryanaPHHC01118952201811 October 2018Bench: MR. JUSTICE R.C. KATHURIA (RETD.),MS. JUSTICE RITU BAHRI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the application for condonation of delay in refiling the appeal. Subsequently, the Court dismissed the appeal as withdrawn, as stated by the learned counsel for the revenue, who had instructions to withdraw the appeal in view of CBDT Circular No. 03/2018 due to the tax effect of ₹44,35,373/-. The Court granted liberty to the revenue to file an application for revival of the appeal as prayed for. It was clarified that the withdrawal of the appeal by the revenue would not be construed as an affirmation of the ITAT's order on merits. Furthermore, the legal issue claimed by the revenue was left open to be adjudicated in an appropriate case.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (Central), Gurgaon (the revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Sh. Vijay Kumar Sood (the assessee). The tax effect involved in the appeal was ₹44,35,373/-. 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 file an application for revival of the appeal if something survived therein.

What were the issues?

1. Whether the appeal filed by the revenue should be dismissed as withdrawn in light of CBDT Circular No. 03/2018, given the tax effect involved. Assessee's Contention: Not recorded in the judgment. Revenue's Contention: The revenue, through its learned counsel, stated that due to the tax effect of ₹44,35,373/-, it had instructions to withdraw the present appeal in accordance with CBDT Circular No. 03/2018, dated 11th July, 2018. The revenue prayed for liberty to file an application for revival of the appeal if any aspect of the matter survived.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-116-2018 (O&M) Date of Decision: 11.10.2018 Principal Commissioner of Income Tax (Central), Gurgaon ...Appellant. Versus Sh. Vijay Kumar Sood ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Rajesh Sethi, Sr. Standing Counsel with Ms. Varinder Kaur Warraich, Advocate for the appellant. AJAY KUMAR MITTAL, J. 1. CM-9160-CII-2018 is allowed and the delay of 17 days in refiling the appeal is condoned. 2. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 44,35,373/-, 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. 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 October 11, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No GURBACHAN SINGH 2018.10.12 10:21 I attest to the accuracy and integrity of this document

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