THE PR. COMMISSIONER OF INCOME TAX, BATHINDA vs. M/S SANMAN RICE MILLS, MUKTSAR (PAN: AFUPV2701A)

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ITA/159/2018HC Punjab & HaryanaPHHC01118998201826 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The High Court dismissed the appeal as withdrawn, granting the liberty to the revenue to file an application for revival of the appeal as prayed for.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 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 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findings of the ITAT on the merits of the case were not discussed or decided by the High Court as the appeal was withdrawn.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 Principal Commissioner of Income Tax, Bathinda (the revenue) filed an appeal before the High Court of Punjab & Haryana at Chandigarh against an order passed by the Income Tax Appellate Tribunal (ITAT). The appeal concerned M/s Sanman Rice Mills, Muktsar (the assessee). The tax effect involved in the appeal was ₹ 42,62,950/-. The revenue sought to withdraw the appeal based on Circular No. 03/2018 dated 11th July, 2018, issued by the Central Board of Direct Taxes (CBDT). The revenue also requested liberty to file an application for revival of the appeal if any aspect survived.

What were the issues?

1. Whether the appeal filed by the revenue should be dismissed as withdrawn in view of the CBDT Circular No. 03/2018, given the tax effect involved? The revenue argued that due to the tax effect of ₹ 42,62,950/-, it had instructions to withdraw the appeal in accordance with CBDT Circular No. 03/2018. The revenue also sought liberty to revive the appeal if any aspect of it survived. The judgment does not record any arguments from the assessee.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-159-2018 Date of Decision: 26.9.2018 The Principal Commissioner of Income Tax, Bathinda ...Appellant. Versus M/s Sanman Rice Mills, Muktsar ...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. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 42,62,950/-, 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 26, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No GURBACHAN SINGH 2018.09.27 16:29 I attest to the accuracy and integrity of this document

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