COMMISSIONER OF INCOME TAX JALANDHAR vs. M/S G.S.BUILDERS AND ENGINEERS

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ITA/193/2010HC Punjab & HaryanaPHHC01093101201003 August 2018Bench: MR. JUSTICE SURINDER GUPTA,LOK ADALAT BENCH - 31 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The High Court dismissed the appeal as withdrawn with liberty granted to the revenue to file an application for revival of the appeal as prayed for.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 considered an affirmation of the Tribunal's order on merits. Furthermore, the legal issue claimed by the revenue was left open to be adjudicated in an appropriate case. No finding was reached on the merits of the case.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Jalandhar-I (appellant-revenue) against M/s G.S. Builders & Engineers (respondent-assessee). The dispute pertains to the assessment year(s) not specified in the judgment. The order under challenge is that of the Income Tax Appellate Tribunal (ITAT). The tax effect involved in the appeal is ₹32,36,314. The appeal was decided on 03.08.2018 by the High Court of Punjab and Haryana at Chandigarh.

What were the issues?

1. Whether the appeal filed by the revenue should be withdrawn in view of CBDT Circular No. 03/2018 dated 11th July, 2018, due to the tax effect involved. Assessee's Contention: Not recorded. Revenue's Contention: The learned counsel for the appellant-revenue stated that due to the tax effect of ₹32,36,314, they have instructions to withdraw the present appeal in view of CBDT Circular No. 03/2018, dated 11th July, 2018. The revenue prayed for liberty to file an application for revival of the appeal if something survives therein.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 193 of 2010 (O&M) Decided on : 03.08.2018 Commissioner of Income Tax, Jalandhar-I, Jalandhar . . . Appellant(s) Versus M/s G.S. Builders & Engineers . . . Respondent(s) CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE AVNEESH JHINGAN PRESENT: Mr. Tajender K. Joshi, Sr. Standing Counsel for Mr. Vivek Sethi, Sr. Standing Counsel for the appellant(s). Mr. Rajiv Sharma, Advocate for the respondent(s). **** AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the appellant-revenue states that since the tax effect involved is ` 32,36,314/-, he has instructions to withdraw the present appeal in view of the circular No.03/2018, dated 11th July, 2018, 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. (AJAY KUMAR MITTAL) JUDGE August 03, 2018 J.Ram (AVNEESH JHINGAN) JUDGE Whether speaking/reasoned: Yes/No Whether Reportable: Yes/No JAWALA RAM 2018.08.06 13:38 I attest to the accuracy and authenticity of this document Chandigarh

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