CIT HISAR vs. BADRI PARSHAD GUPTA

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ITA/184/2010HC Punjab & HaryanaPHHC01093091201008 February 2017Bench: MR. JUSTICE SURINDER GUPTA,MRS JUSTICE DAYA CHAUDHARY1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn with liberty granted to the revenue to file an application for revival of the appeal. 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 legal issue, as claimed by the revenue, was left open to be adjudicated in an appropriate case. The reasoning for withdrawal was based on the tax effect and the CBDT circular, not on the merits of the case. The ratio decidendi is that appeals can be withdrawn based on monetary limits prescribed by circulars, without prejudice to the revenue's right to revive the appeal under specific circumstances, and without prejudice to the adjudication of the legal issue in future.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Hisar (appellant-revenue) against Badri Parshad Gupta (respondent-assessee). The assessment year(s) are not explicitly mentioned. The appeal challenges an order passed by the Income Tax Appellate Tribunal (ITAT). The amount in dispute is stated to be ₹15,56,461/-. The procedural history is that the revenue's counsel, citing CBDT Circular No. 21/2015 dated 10.12.2015, sought to withdraw the present appeal.

What were the issues?

1. Whether the appeal can be withdrawn by the revenue based on the tax effect and CBDT Circular No. 21/2015? (Question of law) Assessee's Contentions: Not recorded in the judgment. Revenue's Contentions: The revenue's counsel stated that due to the tax effect of ₹15,56,461/-, they had instructions to withdraw the appeal in view of CBDT Circular No. 21/2015, dated 10.12.2015. They prayed for liberty to file an application for revival of the appeal if something survives.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 184 of 2010 Decided on : 08.02.2017 Commissioner of Income Tax, Hisar . . . Appellant Versus Badri Parshad Gupta . . . Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE RAMENDRA JAIN PRESENT: Mr. Yogesh Putney, Advocate for the appellant-revenue. **** AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the appellant-revenue states that since the tax effect involved is ` 15,56,461/-, he has instructions to withdraw the present appeal in view of the circular No.21/2015, dated 10.12.2015 issued by the C.B.D.T., New Delhi. However, he 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 (RAMENDRA JAIN) February 08, 2017 JUDGE J.Ram

Whether speaking/reasoned: Yes/No Whether Reportable: Yes/No Jawala Ram 2017.02.09 12:59 I attest to the accuracy and authenticity of this document Chandigarh

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