PR.COMMISSIONER OF INCOME TAX(CENTRAL),GURGAON vs. M/S HEERA MOTI AGRO PRODUCTS ,PAN;AACFH8098M

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ITA/133/2017HC Punjab & HaryanaPHHC01117318201718 September 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The High Court dismissed the appeal as withdrawn, granting the revenue the liberty to file an application for revival of the appeal as prayed for.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 construed as an affirmation of the ITAT's order on merits. Furthermore, the legal issue that the revenue claimed was left open to be adjudicated in an appropriate case. The operative direction was the dismissal of the appeal as withdrawn with liberty granted.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (Central), Gurgaon (the revenue) against M/s Heera Moti Agro Products, Baddi (the assessee). The appeal challenged an order passed by the Income Tax Appellate Tribunal (ITAT). The tax effect involved in the appeal was ₹7,58,754. 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 prayed for liberty to file an application for revival of the appeal if something survived therein.

What were the issues?

1. Whether the revenue should be permitted to withdraw the appeal in light of CBDT Circular No. 03/2018, considering the tax effect of ₹7,58,754? (Question of law) Contentions: Assessee: No specific contentions are recorded in the judgment. Revenue: The revenue, through its learned counsel, stated that it had instructions to withdraw the appeal in view of CBDT Circular No. 03/2018, which provides for withdrawal of appeals where the tax effect is below a certain threshold. The revenue also sought liberty to revive the appeal if circumstances warranted.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-133-2017 Date of Decision: 18.9.2018 Principal Commissioner of Income Tax (Central), Gurgaon ...Appellant. Versus M/s Heera Moti Agro Products, Baddi ...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 ` 7,58,754/-, 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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