THE COMMISSIONER OF INCOMETAX-II AMRITSAR vs. M/S EMBROCIA HATCHERIS PVT.LTD

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ITA/137/2014HC Punjab & HaryanaPHHC01109261201418 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The High Court dismissed the appeal as withdrawn with liberty granted to the revenue to file an application for revival of the appeal as prayed for.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 ITAT's order on merits. Furthermore, the legal issue, as claimed by the revenue, was left open to be adjudicated in an appropriate future case. The specific reasoning for granting liberty to revive was based on the revenue's request and the nature of the withdrawal under the CBDT circular.

What were the facts?

The Commissioner of Income Tax-II, Amritsar (the revenue) filed an appeal before the High Court of Punjab & Haryana at Chandigarh against an order of the Income Tax Appellate Tribunal (ITAT). The appeal was filed against M/s Embrocia Hatcheries Pvt. Ltd. (the assessee). The tax effect involved in the appeal was ₹ 21,43,357. 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 (CBDT). The revenue also requested liberty to revive the appeal if circumstances warranted.

What were the issues?

1. Whether the revenue is permitted to withdraw the appeal based on the CBDT Circular No. 03/2018, given the tax effect involved? (Question of law) Contentions: Assessee: No arguments recorded. Revenue: The revenue, through its learned counsel, stated that the tax effect involved in the appeal was ₹ 21,43,357. In view of CBDT Circular No. 03/2018, dated 11th July, 2018, which provides for withdrawal of appeals where the tax effect is below a certain threshold, the revenue sought to withdraw the present appeal. The revenue also prayed for liberty to file an application for revival of the appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-137-2014 Date of Decision: 18.7.2018 The Commissioner of Income Tax-II, Amritsar ...Appellant. Versus M/s Embrocia Hatcheries Pvt. Ltd., Kotli, Pathankot ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Denesh Goyal, Sr. Standing Counsel for the appellant. Mr. Sandeep Goyal, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 21,43,357/-, 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 July 18, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No Gurbachan Singh 2018.07.20 11:34 I attest to the accuracy and integrity of this document

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