PRINCIPAL COMMISSIONER OF INCOME TAX-2, CHD vs. M/S JCT ELECTRONICS LTD

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ITA/162/2015HC Punjab & HaryanaPHHC01109789201519 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The High Court dismissed the appeal as withdrawn, granting the revenue the liberty to file an application for revival of the appeal as prayed for.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 considered an affirmation of the Tribunal's order on merits. Furthermore, the Court explicitly stated that the legal issue, as claimed by the revenue, is being left open to be adjudicated in an appropriate future case. No specific findings on the merits of the original dispute were made.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-2, Chandigarh (appellant-revenue) against M/s JCT Electronics Ltd. (respondent-assessee). The assessment year(s) are not explicitly stated. The appeal challenges an order passed by the Income Tax Appellate Tribunal (ITAT). The tax effect involved in the appeal is ₹19,95,181/-. The revenue sought to withdraw the appeal in view of CBDT Circular No. 03/2018 dated July 11, 2018, and requested liberty to file an application for revival if something survives.

What were the issues?

1. Whether the appeal can be withdrawn by the revenue in view of CBDT Circular No. 03/2018, and if so, with what liberty? (Question of procedure/administrative policy) The revenue argued that due to the tax effect being below the threshold stipulated in CBDT Circular No. 03/2018, they have instructions to withdraw the appeal. They requested liberty to revive the appeal if circumstances warranted. The respondent-assessee did not present any arguments as none were recorded in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 162 of 2015 Decided on : 19.07.2018 Pr. Commissioner of Income Tax-2, Chandigarh . . . Appellant(s) Versus M/s JCT Electronics Ltd. . . . Respondent(s) CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE AVNEESH JHINGAN PRESENT: Ms. Urvashi Dhugga, Sr. Standing Counsel for the appellant(s). None for the respondent(s). **** AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the appellant-revenue states that since the tax effect involved is ` 19,95,181/-, she has instructions to withdraw the present appeal in view of the circular No.03/2018, dated 11th July, 2018, issued by the C.B.D.T., New Delhi. However, she 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 July 19, 2018 J.Ram (AVNEESH JHINGAN) JUDGE Whether speaking/reasoned: Yes/No Whether Reportable: Yes/No Jawala Ram 2018.07.23 16:28 I attest to the accuracy and authenticity of this document Chandigarh

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