THE PR. COMMISSIONER OF INCOME-TAX, PATIALA vs. M/S DASHMESH CASTINGS (P) LTD. (PAN: AABCD2963K)

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ITA/208/2018HC Punjab & HaryanaPHHC01119053201815 October 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The High Court dismissed the appeal as withdrawn, granting the revenue the liberty to file an application for revival of the appeal as prayed for.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 ITAT's order on merits. Furthermore, the legal issue, as claimed by the revenue, was left open to be adjudicated in an appropriate future case. The operative direction was the dismissal of the appeal with liberty to revive.

What were the facts?

The Principal Commissioner of Income-tax, Patiala (the revenue) filed an appeal before the High Court of Punjab & Haryana at Chandigarh against an order of the Income Tax Appellate Tribunal (ITAT). The appeal concerned assessment year(s) not specified in the judgment. The amount in dispute was ₹ 26,33,666/-. 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, which likely pertains to monetary limits for filing appeals. The revenue requested liberty to revive the appeal if circumstances warranted.

What were the issues?

1. Whether the revenue is permitted to withdraw the appeal in light of CBDT Circular No. 03/2018, and if so, with what liberty? The revenue argued that due to the tax effect being ₹ 26,33,666/-, 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 survived therein. The judgment does not record any arguments from the respondent assessee, M/s Dashmesh Castings (P) Ltd.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-208-2018 (O&M) Date of Decision: 15.10.2018 The Principal Commissioner of Income-tax, Patiala ...Appellant. Versus M/s Dashmesh Castings (P) Ltd., Mandi Gobindgarh ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Rajesh Katoch, 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 ` 26,33,666/-, 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 October 15, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No GURBACHAN SINGH 2018.10.15 15:36 I attest to the accuracy and integrity of this document

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