PR.COMMISSIONER OF INCOME TAX -1 CHANDIGARH vs. M/S INTERNATIONAL FRESH FARM PRODUCTS (INDIA )LTD # 3 SEC 5 CHD

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ITA/18/2018HC Punjab & HaryanaPHHC01119021201818 August 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The High Court dismissed the appeal as withdrawn. Liberty was granted 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 construed as an affirmation of the Tribunal's order on merits. Furthermore, the legal issue, as claimed by the revenue, was left open to be adjudicated in an appropriate case. No specific finding was given on the merits of the case as the appeal was withdrawn.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-1, Chandigarh (the revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The assessment year(s) are not specified in the judgment. The amount in dispute is stated to be ₹38,47,652/-. The procedural history involves the revenue's decision to withdraw the appeal based on a CBDT circular.

What were the issues?

1. Whether the revenue is permitted to withdraw the appeal. The revenue, through its learned counsel, stated that the tax effect involved is ₹38,47,652/- and sought to withdraw the appeal in view of CBDT Circular No. 03/2018 dated July 11, 2018. The revenue prayed for liberty to file an application for revival of the appeal if something survives therein. The ITAT's decision on the merits of the case is not recorded as the appeal was withdrawn.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 18 of 2018 Decided on : 18.08.2018 Pr. Commissioner of Income Tax-1, Chandigarh . . . Appellant(s) Versus M/s International Fresh Farm Products (India) 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). **** AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the appellant-revenue states that since the tax effect involved is ` 38,47,652/-, 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 August 18, 2018 J.Ram (AVNEESH JHINGAN) JUDGE Whether speaking/reasoned: Yes/No Whether Reportable: Yes/No JAWALA RAM 2018.08.21 14:12 I attest to the accuracy and authenticity of this document Chandigarh

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