COMMR. OF INCOME TAX,PATIALA vs. M/S PURE DRINKS LTD.

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ITA/183/2005HC Punjab & HaryanaPHHC01070878200513 February 2019Bench: MR. JUSTICE KRISHNA MURARI,MR. JUSTICE ARUN PALLI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn with liberty to the revenue to file an application for revival of the appeal if something survives therein. The Court clarified that the withdrawal of the appeal by the revenue shall not be taken as an affirmation of the order of the Tribunal 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 No specific finding was given on the merits of the case, as the appeal was withdrawn by the revenue.

What were the facts?

The Commissioner of Income Tax, Patiala (the appellant-revenue) filed an appeal before the High Court of Punjab and Haryana at Chandigarh against an order of the Income Tax Appellate Tribunal (ITAT). The respondent in the appeal was M/s Pure Drinks (New Delhi) Ltd. The appeal was filed in the year 2005. The present proceedings are dated February 13, 2019. The revenue sought to withdraw the appeal based on a Circular issued by the Central Board of Direct Taxes (CBDT) concerning tax effect thresholds.

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 Whether the appeal filed by the revenue should be dismissed as withdrawn in view of CBDT Circular No. 03/2018, dated 11.07.2018, which permits withdrawal of appeals where the tax effect is less than ₹50 lacs? Contentions: Assessee: Not recorded. Revenue: The learned counsel for the appellant-revenue stated that since the tax effect involved is less than ₹50 lacs, they have instructions to withdraw the present appeal in view of Circular No. 03/2018, dated 11.07.2018, issued by the Central Board of Direct Taxes, New Delhi. They prayed for liberty to file an application for revival of the appeal in case something survives therein.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA-183-2005 (O&M) Date of decision:- 13.02.2019

The Commissioner of Income Tax, Patiala ...Appellant Versus

M/s Pure Drinks (New Delhi) Ltd. ...Respondent

CORAM: HON'BLE MR. JUSTICE KRISHNA MURARI, CHIEF JUSTICE

HON’BLE MR. JUSTICE ARUN PALLI

Present:- Mr. Rajesh Katoch, Advocate,

for the appellant.

Mr. Akshay Bhan, Senior Advocate,

with Mr. Alok Mittal, Advocate,

for the respondent. * * * * KRISHNA MURARI, C.J. (ORAL)

Learned counsel for the appellant-revenue states that since the tax effect involved is less than ` 50 lacs, he has instructions to withdraw the present appeal in view of Circular No. 03/2018, dated 11.07.2018 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.

(KRISHNA MURARI)

CHIEF JUSTICE

(ARUN PALLI) JUDGE 13.02.2019 Amodh Whether speaking/reasoned Yes/No Whether reportable Yes/No

AMODH SHARMA 2019.02.14 12:07 I attest to the accuracy and integrity of this document

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