PR.COMMISSIONER INCOME TAX (CENTRAL), GURGAON vs. SH.SURINDER SINGH SAINI,H. NO.1183,SECTOR-8,CHANDIGARH
What did the High Court hold?
The High Court dismissed the appeal as withdrawn with liberty to the revenue to file an application for revival of the appeal as prayed for.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 ITAT's order on merits. Furthermore, the legal issue claimed by the revenue was left open to be adjudicated in an appropriate case. No specific finding was given on the merits of the case, as the appeal was withdrawn.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 an order of the Income Tax Appellate Tribunal (ITAT). The respondent was Shri Surinder Singh Saini (the assessee). The appeal was filed for the assessment year(s) not specified in the judgment. The revenue sought to withdraw the appeal due to the tax effect involved being ₹ 25,00,000/-, in accordance with Circular No. 03/2018 dated 11th July, 2018, issued by the Central Board of Direct Taxes. The revenue requested liberty to file an application for revival of the appeal if anything survived therein.
What were the issues?
1. Whether the appeal should be dismissed as withdrawn by the revenue, with liberty to revive. The revenue argued that due to the tax effect being ₹ 25,00,000/-, they had instructions to withdraw the appeal in view of CBDT Circular No. 03/2018. They further prayed for liberty to file an application for revival of the appeal in case something survived 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-21-2018 Date of Decision: 20.8.2018 Principal Commissioner of Income Tax (Central), Gurgaon ...Appellant. Versus Shri Surinder Singh Saini ...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. Aman Parti, Advocate and Mr. Munish Kapila, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 25,00,000/-, 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 August 20, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No GURBACHAN SINGH 2018.08.27 11:35 I attest to the accuracy and integrity of this document
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