PR.COMMISSIONER OF INCOME TAX(CENTRAL),GURGAON vs. M/S HEERA MOTI SPICES PVT. LTD., PAN;AABCH4813J
What did the High Court hold?
The High Court dismissed the appeal as withdrawn. The court granted the revenue the liberty 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 Income Tax Appellate Tribunal's order on its merits. Furthermore, the court explicitly stated that the legal issue, as claimed by the revenue, was being left open to be adjudicated in an appropriate future case. No decision was made on the substantive merits of the appeal.
What were the facts?
The appeal was filed by the Principal Commissioner of Income Tax (Central), Gurgaon (the revenue) against M/s Heera Moti Spices Pvt. Ltd., Chandigarh (the assessee). The tax effect involved in the appeal was ₹11,83,735. The revenue sought to withdraw the appeal based on Circular No. 03/2018 dated 11th July 2018, issued by the Central Board of Direct Taxes. The revenue also requested liberty to file an application for revival of the appeal if circumstances warranted it. The High Court considered the withdrawal request.
What were the issues?
1. Whether the revenue should be permitted to withdraw the appeal based on the CBDT Circular No. 03/2018, given the tax effect involved. Assessee's Contention: The judgment does not record any specific contentions from the assessee's side regarding the withdrawal or the merits of the case. The assessee was represented by senior counsel, but their arguments are not detailed. Revenue's Contention: The revenue, through its learned counsel, stated that due to the tax effect of ₹11,83,735, it had instructions to withdraw the appeal in accordance with CBDT Circular No. 03/2018. The revenue also prayed for liberty to revive the appeal if necessary.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-128-2017 Date of Decision: 18.9.2018 Principal Commissioner of Income Tax (Central), Gurgaon ...Appellant. Versus M/s Heera Moti Spices Pvt. Ltd., Chandigarh ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Rajesh Sethi, Sr. Standing Counsel for the appellant. Ms. Radhika Suri, Senior Advocate with Mr. Manpreet Singh Kanda, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 11,83,735/-, 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 September 18, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No GURBACHAN SINGH 2018.09.25 15:14 I attest to the accuracy and integrity of this document
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