COMMISSIONER OF INCOME TAX, HISAR vs. RAJESH JINDAL

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ITA/185/2010HC Punjab & HaryanaPHHC01093092201021 September 2016Bench: MR. JUSTICE M.M. AGGARWAL,MR. JUSTICE AVNEESH JHINGAN1 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The High Court dismissed the appeal as withdrawn with liberty granted to the revenue to file an application for revival of the appeal as prayed for. The Court clarified that the withdrawal of the appeal by the revenue would not be construed as an affirmation of the ITAT's order on merits. Furthermore, the Court explicitly stated that the legal issue, as claimed by the revenue, was being left open to be adjudicated in an appropriate future case. No specific findings on the merits of the ITAT's order were made.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Hisar (the revenue) against Rajesh Jindal (the assessee). The appeal challenged an order passed by the Income Tax Appellate Tribunal (ITAT). The tax effect involved in the appeal was approximately ₹9,53,558. The revenue sought to withdraw the appeal based on CBDT Circular No. 21/2015.

What were the issues?

1. Whether the revenue is permitted to withdraw the appeal. The revenue, through its learned counsel, stated that due to the tax effect being below the threshold stipulated in CBDT Circular No. 21/2015, it had instructions to withdraw the appeal. The revenue also prayed for liberty to file an application for revival of the appeal if circumstances warranted it. No arguments were recorded for the assessee.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-185-2010 Date of decision:- 21.09.2016 Commissioner of Income Tax, Hisar ...Appellant Versus Rajesh Jindal ...Respondent CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE HON’BLE MR. JUSTICE DEEPAK SIBAL Present:- Mr. Yogesh Putney, Advocate, for the appellant. Mr. Sandeep Goyal, Advocate, for the respondent. * * * * S.J. VAZIFDAR, C.J. (ORAL) Learned counsel for the appellant-revenue states that since the tax effect involved is ` 9,53,558/- (approx.), 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 Dismissed as withdrawn with liberty as prayed for.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. (S.J. VAZIFDAR) CHIEF JUSTICE (DEEPAK SIBAL) JUDGE 21.09.2016 Amodh Whether speaking/reasoned Yes/No Whether reportable Yes/No Amodh Sharma 2016.09.22 11:52 I attest to the accuracy and authenticity of this document chandigarh

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