C I T vs. M/S PARTAP PAPER MILLS LTD.

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ITA/186/2008HC Punjab & HaryanaPHHC01080153200817 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The High Court dismissed the appeal as withdrawn, granting the revenue liberty to file an application for revival of the appeal as prayed for.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 Tribunal's order on merits. Furthermore, the legal issue claimed by the revenue was explicitly left open to be adjudicated in an appropriate case. The operative direction was the dismissal of the appeal as withdrawn with liberty granted.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-II, Amritsar (revenue) against M/s Partap Paper Mills Ltd., Amritsar (assessee). The assessment year(s) are not specified in the provided text. The order or action under challenge is the order of the Income Tax Appellate Tribunal (ITAT). The tax effect involved in the appeal is ₹ 20,70,690/-. The revenue sought to withdraw the appeal based on Circular No. 03/2018 dated 11th July, 2018, issued by the Central Board of Direct Taxes.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the revenue in view of the CBDT Circular No. 03/2018, and if so, with what liberty to the revenue. The revenue argued that due to the tax effect being ₹ 20,70,690/-, it had instructions to withdraw the appeal in accordance with CBDT Circular No. 03/2018. 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-186-2008 Date of Decision: 17.7.2018 Commissioner of Income Tax-II, Amritsar ...Appellant. Versus M/s Partap Paper Mills Ltd., Amritsar ...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. Mr. Sachin Bhardwaj, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 20,70,690/-, 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 July 17, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No Gurbachan Singh 2018.07.19 11:03 I attest to the accuracy and integrity of this document

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