C I T vs. M/S PURE DRINKS LTD.
What did the High Court hold?
The High Court dismissed the appeal as withdrawn, granting the liberty prayed for by the revenue to file an application for revival of the appeal. The Court clarified that the withdrawal of the appeal by the revenue would not be considered an affirmation of the Income Tax Appellate Tribunal'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was reached on the substantive merits of the case, and the operative direction was solely to dismiss the appeal as withdrawn with the specified liberty.
What were the facts?
The appeal, bearing Sr. No. 572 and ITA-143-2007, was filed by the Commissioner of Income Tax, Patiala (appellant-revenue) against M/s Pure Drinks (New Delhi) Ltd., New Delhi (respondent-assessee). The appeal was decided on August 23, 2016. The tax effect involved in the appeal was Rs. 2,10,000/-. The revenue sought to withdraw the appeal based on CBDT Circular No. 21/2015 dated December 10, 2015.
What were the issues?
1. Whether the appeal should be dismissed as withdrawn by the revenue in view of the tax effect and CBDT Circular No. 21/2015. The appellant-revenue, through its learned counsel, stated that due to the tax effect of Rs. 2,10,000/-, it had instructions to withdraw the appeal in accordance with CBDT Circular No. 21/2015. The revenue also prayed for liberty to file an application for revival of the appeal if something further survived. The respondent-assessee was represented by its senior advocate and advocate, but their contentions are not recorded in the judgment as the revenue sought withdrawal. No specific arguments from the revenue or assessee on the merits of the case are mentioned, other than the revenue's stated reason for withdrawal.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
Sr. No. 572 ITA-143-2007
Decided on : 23.08.2016 The Commissioner of Income Tax, Patiala ..... Appellant
VERSUS M/s Pure Drinks (New Delhi) Ltd., New Delhi ..... 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.2,10,000/-, 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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