COMMISSIONER OF INCOME TAX,PATIALA vs. AMARINDER SINGH KARTA

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ITA/141/2002HC Punjab & HaryanaPHHC01052474200223 August 20161 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn. Liberty was granted to the revenue to file an application for revival of the appeal. The court clarified that the withdrawal 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 expressly left open to be adjudicated in an appropriate future case. No decision on the merits of the case was made.

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 is Rs. 3,60,776/-. The appeal was decided on 23.08.2016 by the High Court of Punjab and Haryana at Chandigarh.

What were the issues?

The appeal was withdrawn by the revenue. The primary issue was whether the appeal should be dismissed as withdrawn. The revenue sought liberty to file an application for revival of the appeal. The court also clarified that the withdrawal would not be an affirmation of the ITAT's order on merits, and the legal issue claimed by the revenue would be left open for adjudication in an appropriate case.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

Sr. No. 456 (2) ITA-141-2002

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.3,60,776/-, 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 Dismissed as withdrawn with liberty as prayed for.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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