COMMISSIONER OF INCOME TAX-II AMRITSAR vs. M/S MATTEWAL COOP. L/C SOCIETY LTD.

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ITA/159/2013HC Punjab & HaryanaPHHC01105008201318 July 2018Bench: MR. JUSTICE AJAY KUMAR MITTAL,MR. JUSTICE AVNEESH JHINGAN1 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The High Court dismissed the appeal as withdrawn, granting the revenue the liberty to file an application for revival of the appeal as prayed for.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 construed as an affirmation of the ITAT's order on merits. Furthermore, the High Court explicitly stated that the legal issue, as claimed by the revenue, was being left open to be adjudicated in an appropriate future case. The miscellaneous civil applications were disposed of as infructuous in view of the withdrawal of the main petition.

What were the facts?

The Commissioner of Income Tax-II, Amritsar (appellant-revenue) filed an appeal before the High Court of Punjab & Haryana at Chandigarh against an order of the Income Tax Appellate Tribunal (ITAT). The respondent was M/s The Mattewal Co-op L/C Society Ltd., Amritsar. The tax effect involved in the appeal was ₹45,65,618/-. The appeal was filed for the assessment year(s) not specified in the judgment. The revenue sought to withdraw the appeal based on Circular No. 03/2018 dated 11th July, 2018, issued by the CBDT.

What were the issues?

The primary issue was whether the appeal filed by the revenue should be dismissed as withdrawn. The revenue, represented by its counsel, stated that due to the tax effect being ₹45,65,618/-, it had instructions to withdraw the appeal in accordance with CBDT Circular No. 03/2018. The revenue also prayed for liberty to file an application for revival of the appeal if something further survived. The judgment does not record any specific arguments from the respondent.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-159-2013 (O&M) Date of Decision: 18.7.2018 The Commissioner of Income Tax-II, Amritsar ...Appellant. Versus M/s The Mattewal Co-op L/C Society Ltd., Amritsar ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Denesh Goyal, Sr. Standing Counsel for the appellant. Mr. Divya Suri, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 45,65,618/-, 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. 3. In view of withdrawal of main petition, CM Nos.3493-94-CII of 2014 are disposed of as infructuous. (AJAY KUMAR MITTAL) JUDGE July 18, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No Gurbachan Singh 2018.07.20 11:34 I attest to the accuracy and integrity of this document

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