PR. COMMISSIONER OF INCOME TAX, PANCHKULA vs. M/S GYMKHANA CLUB , SECTOR 3 , PANCHKULA
What did the High Court hold?
The High Court dismissed the appeal as withdrawn, granting liberty to the revenue to file an application for revival of the appeal as prayed for.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 shall not be taken as an affirmation of the Tribunal's order on merits. Furthermore, the legal issue claimed by the revenue was left open to be adjudicated in an appropriate case. The ratio decidendi is that appeals can be withdrawn by the revenue based on monetary limits prescribed by CBDT circulars, without prejudice to the revenue's right to seek revival under specific circumstances, and without prejudice to the merits of the case for future adjudication.
What were the facts?
The appeal was filed by the Principal Commissioner of Income Tax, Panchkula (the revenue) against M/s Gymkhana Club, Panchkula (the assessee). The dispute pertains to the assessment year(s) not specified in the judgment. The order or action under challenge is an order passed by the Income Tax Appellate Tribunal (ITAT), the details of which are not provided. The amount in dispute is stated to be ₹28,55,967. The procedural history is that the revenue has filed the present appeal before the High Court.
What were the issues?
1. Whether the appeal filed by the revenue should be dismissed as withdrawn in view of CBDT Circular No. 03/2018. The revenue argued that the tax effect involved is ₹28,55,967, and in view of Circular No. 03/2018 dated 11th July, 2018, issued by the Central Board of Direct Taxes, New Delhi, they have instructions to withdraw the present appeal. The revenue prayed for liberty to file an application for revival of the appeal if something survives therein. 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-176-2018 (O&M) Date of Decision: 5.10.2018 Principal Commissioner of Income Tax, Panchkula ...Appellant. Versus M/s Gymkhana Club, Panchkula ...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 ` 28,55,967/-, 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 October 5, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No GURBACHAN SINGH 2018.10.09 11:29 I attest to the accuracy and integrity of this document
Recent GST High Court judgments
Search GST case law →- Sh Umang Uniyal vs. Commissioner Department Of Central Goods And Services TaxUttarakhand · 16 Oct 2026
- Shivaraj M S vs. The Union Of INDIAKarnataka · 15 Oct 2026
- Paresh Textiles Prop Paresh Gudhka vs. Superintendent Range Iv Div VBombay · 15 Oct 2026
- M/S Palladium Constructions PVT LTD. vs. Principal Commissioner Of Central TaxKarnataka · 15 Oct 2026
- M/S. Vk Construction vs. The Deputy State Tax Officer - IiMadras · 15 Oct 2026
