PR. COMMISSIONER OF INCOME TAX, PANCHKULA vs. SHRI SATPAL JINDAL,HOUSE NO.529,SECTOR 12,PANCHKULA

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ITA/146/2018HC Punjab & HaryanaPHHC01118984201824 September 2018Bench: MR. JUSTICE R.C. KATHURIA (RETD.),MS. JUSTICE RITU BAHRI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn, granting the revenue the liberty to file an application for revival of the appeal as prayed for.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 Tribunal's order on merits. Furthermore, the legal issue claimed by the revenue was explicitly left open to be adjudicated in an appropriate future case. The specific findings of the ITAT on the merits of the case were not discussed or decided by the High Court as the appeal was withdrawn.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Panchkula (the revenue) against Shri Satpal Jindal (the assessee). The assessment year(s) are not specified. The appeal challenges an order passed by the Income Tax Appellate Tribunal (ITAT). The amount in dispute is ₹ 23,18,819/-. The revenue's counsel stated they had instructions to withdraw the appeal in view of CBDT Circular No. 03/2018 dated 11th July, 2018, concerning tax effect thresholds for filing appeals. The revenue requested liberty to file an application for revival of the appeal if circumstances warranted.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn based on the revenue's instructions and CBDT Circular No. 03/2018, concerning the tax effect threshold. Assessee's Contentions: Not recorded. Revenue's Contentions: The revenue, through its counsel, stated that due to the tax effect of ₹ 23,18,819/-, it had instructions to withdraw the appeal in accordance with CBDT Circular No. 03/2018. The revenue sought liberty to revive the appeal if any surviving issue warranted it.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-146-2018 (O&M) Date of Decision: 24.9.2018 Principal Commissioner of Income Tax, Panchkula ...Appellant. Versus Shri Satpal Jindal ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Yogesh Putney, Sr. Standing Counsel for the appellant. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 23,18,819/-, 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 September 24, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No GURBACHAN SINGH 2018.09.25 15:14 I attest to the accuracy and integrity of this document

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