THE PR. COMMISSIONER OF INCOME TAX-I, AMRITSAR vs. M/S JAGSON CONSTRUCTION LIMITED, BATALA (PAN: AABCJ2040D)

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ITA/185/2018HC Punjab & HaryanaPHHC01119027201828 September 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The High Court dismissed the appeal as withdrawn. It granted the revenue the liberty 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 considered an affirmation of the Income Tax Appellate Tribunal's order on merits. Furthermore, the legal issue claimed by the revenue was left open to be adjudicated in an appropriate case. The specific findings on the merits of the case, or the ratio decidendi for a future case, were not determined as the appeal was withdrawn.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-I, Amritsar (the revenue) against M/s Jagson Construction Limited, Batala (the assessee). The assessment year(s) are not specified. The order or action under challenge is an appeal before the High Court. The amount in dispute is ₹24,05,600/-. The procedural history is that the revenue, based on CBDT Circular No. 03/2018 dated 11th July, 2018, sought to withdraw the present appeal.

What were the issues?

1. Whether the revenue is permitted to withdraw the appeal, and if so, with what liberty? The revenue argued that due to the tax effect being ₹24,05,600/-, it had instructions to withdraw the appeal in accordance with Circular No. 03/2018 issued by the CBDT. The revenue prayed for liberty to file an application for revival of the appeal if something survives therein. The judgment does not record any arguments from the assessee.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-185-2018 Date of Decision: 28.9.2018 The Principal Commissioner of Income Tax-I, Amritsar ...Appellant. Versus M/s Jagson Construction Limited, Batala ...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. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 24,05,600/-, 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. (AJAY KUMAR MITTAL) JUDGE September 28, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No GURBACHAN SINGH 2018.10.03 10:17 I attest to the accuracy and integrity of this document

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