PR.COMMISSIONER INCOME TAX (CENTRAL), GURGAON vs. M/S IND SWIFT LABORATORIES LTD
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The High Court dismissed the appeal as withdrawn, granting the revenue liberty to file an application for revival of the appeal as prayed for.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 that the revenue claimed was left open to be adjudicated in an appropriate case. The specific findings or reasoning on the substantive merits of the case were not addressed as the appeal was withdrawn.
What were the facts?
The appeal was filed by the Principal Commissioner of Income Tax (Central), Gurgaon (the revenue) against M/s Ind Swift Laboratories Ltd., Chandigarh (the assessee). The appeal was filed before the High Court of Punjab & Haryana at Chandigarh. The tax effect involved in the appeal was ₹27,77,733. 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. The revenue also requested liberty to file an application for revival of the appeal if circumstances warranted.
What were the issues?
1. Whether the appeal should be dismissed as withdrawn by the revenue, and if so, what liberty should be granted to the revenue. (Question of procedure turning on the Circular No. 03/2018 and the court's discretion). Assessee's contentions: Not recorded. Revenue's contentions: The revenue argued that the tax effect was below the threshold stipulated in Circular No. 03/2018, and therefore, the appeal should be withdrawn. They sought liberty to revive the appeal if necessary.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-19-2018 Date of Decision: 18.7.2018 Pr. Commissioner of Income Tax (Central), Gurgaon ...Appellant. Versus M/s Ind Swift Laboratories Ltd., Chandigarh ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Rajesh Sethi, Sr. Standing Counsel with Mr. Arun Biriwal, Advocate and Ms. Pridhi Jaswinder Sandhu, Advocate for the appellant. Mr. Surjeet Bhadu, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 27,77,733/-, 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 18, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No Gurbachan Singh 2018.07.20 11:34 I attest to the accuracy and integrity of this document
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