COMMISSIONER OF INCOME TAX, (TDS), CHANDIGARH vs. REGISTRAR PUNJAB UNIVERSITY, CHANDIGARH

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ITA/184/2012HC Punjab & HaryanaPHHC01099254201230 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The High Court dismissed the appeal as withdrawn, granting the liberty prayed for by the Revenue to file an application for revival of the appeal.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 The applications filed in the appeal were also dismissed as withdrawn.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (TDS), Chandigarh (Revenue) against the Registrar, Panjab University, Chandigarh (Assessee). The assessment year(s) are not specified. The appeal challenges an order passed by the Income Tax Appellate Tribunal (ITAT). The tax effect involved in the appeal is ₹ 26,13,547/-. The Revenue sought to withdraw the appeal in view of CBDT Circular No. 03/2018 dated 11th July, 2018, and prayed for liberty to revive the appeal if necessary.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the Revenue in view of CBDT Circular No. 03/2018, and if so, with what liberty to the Revenue. Assessee's Arguments: Not recorded. Revenue's Arguments: The Revenue, through its learned counsel, stated that due to the tax effect of ₹ 26,13,547/-, it had instructions to withdraw the present appeal in accordance with CBDT Circular No. 03/2018. The Revenue prayed for liberty to file an application for revival of the appeal if any aspect of the matter survived.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-184-2012 (O&M) Date of Decision: 30.7.2018 Commissioner of Income Tax (TDS), Chandigarh ...Appellant. Versus Registrar, Panjab University, Chandigarh ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Denesh Goyal, Sr. Standing Counsel for the appellant. Ms. Radhika Suri, Senior Advocate with Mr. Manpreet Singh Kanda, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 26,13,547/-, 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. 3. The applications are also dismissed as withdrawn. (AJAY KUMAR MITTAL) JUDGE July 30, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No Gurbachan Singh 2018.08.01 12:51 I attest to the accuracy and integrity of this document

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