THE COMMISSIONER OF INCOME TAX vs. M/S SOUTHERN BOTTLERS

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ITA/204/2001HC Punjab & HaryanaPHHC01042041200113 February 2019Bench: MR. JUSTICE KRISHNA MURARI,MR. JUSTICE ARUN PALLI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn, granting the liberty prayed for by the revenue to file an application for revival of the appeal. 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 High Court explicitly stated that the legal issue, as claimed by the revenue, was being left open to be adjudicated in an appropriate case. No decision was made on the merits of the case.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Patiala (the revenue) against M/s Southern Bottlers (P) Ltd., New Delhi (the assessee). The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. The assessment years are not specified in the provided text. The core of the matter is the revenue's decision to withdraw the appeal.

What were the issues?

The High Court was not required to decide any substantive legal issues on merits. The primary procedural matter was the revenue's request to withdraw the appeal. The revenue's counsel stated that the tax effect involved was less than ₹50 lacs and, in view of CBDT Circular No. 03/2018 dated 11.07.2018, they had instructions to withdraw the appeal. The revenue also prayed for liberty to file an application for revival of the appeal if something survived therein. The assessee's contentions are not recorded as the appeal was withdrawn by the revenue.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA-204-2001 (O&M) Date of decision:- 13.02.2019

The Commissioner of Income Tax, Patiala ...Appellant Versus

M/s Southern Bottlers (P) Ltd., New Delhi ...Respondent

CORAM: HON'BLE MR. JUSTICE KRISHNA MURARI, CHIEF JUSTICE

HON’BLE MR. JUSTICE ARUN PALLI

Present:- Mr. Rajesh Katoch, Advocate,

for the appellant.

Mr. Akshay Bhan, Senior Advocate,

with Mr. Alok Mittal, Advocate,

for the respondent. * * * * KRISHNA MURARI, C.J. (ORAL)

Learned counsel for the appellant-revenue states that since the tax effect involved is less than ` 50 lacs, he has instructions to withdraw the present appeal in view of Circular No. 03/2018, dated 11.07.2018 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.

(KRISHNA MURARI)

CHIEF JUSTICE

(ARUN PALLI) JUDGE 13.02.2019 Amodh Whether speaking/reasoned Yes/No Whether reportable Yes/No

AMODH SHARMA 2019.02.14 18:16 I attest to the accuracy and integrity of this document

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