CIT PATIALA vs. G.K.S. BEDI PROP. M/S KARTAR MEDICAL HALL

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ITA/14/2010HC Punjab & HaryanaPHHC01093042201019 July 2018Bench: MR. JUSTICE AJAY KUMAR MITTAL,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the appeal to be dismissed as withdrawn. The Court granted the liberty sought by the revenue to file an application for revival of the appeal. 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 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 finding was reached on the merits of the original dispute.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Patiala (appellant-revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent was G.K.S. Bedi, Proprietor of M/s Kartar Medical Hall. The assessment year(s) are not specified in the judgment. The amount in dispute, as stated by the revenue's counsel, was ₹30,81,530/-. The procedural history involves the revenue filing this appeal before the High Court of Punjab and Haryana at Chandigarh.

What were the issues?

The High Court was not required to decide any substantive issues on merits. The primary issue before the Court was whether to allow the revenue's request to withdraw the appeal. The revenue, through its counsel, sought to withdraw the appeal based on CBDT Circular No. 03/2018, dated 11th July, 2018, due to the tax effect involved being ₹30,81,530/-. The revenue also sought liberty to file an application for revival of the appeal if something further survived. The respondent's counsel was present but no specific arguments were recorded for the respondent.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 14 of 2010 (O&M) Decided on : 19.07.2018 Commissioner of Income Tax, Patiala . . . Appellant(s) Versus G.K.S. Bedi, Prop. M/s Kartar Medical Hall . . . Respondent(s) CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE AVNEESH JHINGAN PRESENT: Mr. Z.S. Klar, Sr. Standing Counsel for the appellant(s). Mr. Rajiv Sharma, Advocate for the respondent(s). **** AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the appellant-revenue states that since the tax effect involved is ` 30,81,530/-, he has instructions to withdraw the present appeal in view of the circular No.03/2018, dated 11th July, 2018, issued by the C.B.D.T., New Delhi. However, he 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 19, 2018 J.Ram (AVNEESH JHINGAN) JUDGE Whether speaking/reasoned: Yes/No Whether Reportable: Yes/No Jawala Ram 2018.07.23 16:28 I attest to the accuracy and authenticity of this document Chandigarh

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