PR.COMMISSIONER OF INCOME TAX(CENTRAL),GURGAON vs. M/S HEERA MOTI AGRO PRODUCTS ,PAN;AACFH8098M
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The High Court dismissed the appeal as withdrawn, granting the revenue the liberty to file an application for revival of the appeal as prayed for.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 Income Tax Appellate 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. No decision on the merits of the substantive tax dispute was made.
What were the facts?
The appeal was filed by the Principal Commissioner of Income Tax (Central), Gurgaon against M/s Heera Moti Agro Products, Baddi. The tax effect involved in the appeal was ₹2,06,410. The revenue sought to withdraw the appeal in accordance with Circular No. 03/2018 dated July 11, 2018, issued by the Central Board of Direct Taxes. The revenue also requested liberty to file an application for revival of the appeal if circumstances warranted it.
What were the issues?
1. Whether the appeal should be dismissed as withdrawn based on the tax effect and CBDT Circular No. 03/2018. (Question of procedure/administrative policy) Assessee's Contention: The judgment does not record any specific contentions from the assessee's side regarding the merits of the case. The assessee's counsel was present, but the appeal was withdrawn by the revenue. Revenue's Contention: The revenue, through its learned counsel, stated that due to the tax effect of ₹2,06,410, it had instructions to withdraw the appeal in view of CBDT Circular No. 03/2018. The revenue also sought liberty to revive the appeal if necessary.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-160-2017 Date of Decision: 18.9.2018 Principal Commissioner of Income Tax (Central), Gurgaon ...Appellant. Versus M/s Heera Moti Agro Products, Baddi ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Rajesh Sethi, Sr. Standing Counsel for the appellant. Ms. Radhika Suri, Senior Advocate with Mr. Manpreet Singh Kanda, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 2,06,410/-, 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 18, 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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