COMMISSIONER OF INCOME TAX,PATIALA vs. AMARINDER SINGH
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The High Court dismissed the appeal as withdrawn.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 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 case. The court did not decide the merits of the case.
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 is Sh. Amarinder Singh. The tax effect involved in the appeal was Rs. 1,12,698/-. The appeal was decided on August 23, 2016.
What were the issues?
1. Whether the appeal filed by the revenue should be withdrawn in view of CBDT Circular No. 21/2015 dated 10.12.2015, considering the tax effect involved. The revenue argued that due to the tax effect being below the threshold stipulated in CBDT Circular No. 21/2015, it had instructions to withdraw the appeal. The revenue also prayed for liberty to file an application for revival of the appeal if something survived therein. The judgment does not record any arguments from the respondent.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
Sr. No. 456 ITA-140-2002
Decided on : 23.08.2016 The Commissioner of Income Tax, Patiala ..... Appellant
VERSUS Sh. Amarinder Singh ..... Respondent CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE HON'BLE MR. JUSTICE DEEPAK SIBAL Present: Mr.Zora Singh Klar, Advocate, for the appellant. Mr.Akshay Bhan, Senior Advocate, with Mr.Alok Mittal, Advocate, for the respondent.
******* S.J. VAZIFDAR, C.J. (Oral) Learned counsel for the appellant-revenue states that since the tax effect involved is Rs.1,12,698/-, he has instructions to withdraw the present appeal in view of the circular No.21/2015, dated 10.12.2015, 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 Dismissed as withdrawn with liberty as prayed for.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.
[ S.J. VAZIFDAR ]
CHIEF JUSTICE 23.08.2016
[ DEEPAK SIBAL ] shamsher JUDGE Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Shamsher Singh 2016.08.24 17:36 I attest to the accuracy and authenticity of this document Chandigarh
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