THE PR. COMMISSIONER OF INCOME TAX ( CENTRAL), LUDHIANA vs. SH. RAGHAV AHUJA

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ITA/216/2018HC Punjab & HaryanaPHHC01119062201830 January 2019Bench: MR. JUSTICE AJAY KUMAR MITTAL,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh dismissed the appeal as withdrawn. The court granted the revenue the liberty to file an application for revival of the appeal as prayed for. It was 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, as claimed by the revenue, was left open to be adjudicated in an appropriate case. The court did not decide the substantive merits of the appeal.

What were the facts?

The appellant, Pr. Commissioner of Income Tax (Central), Ludhiana, filed an appeal before the High Court of Punjab and Haryana at Chandigarh against an order of the Income Tax Appellate Tribunal (ITAT). The assessment year(s) are not specified. The appeal concerns a tax effect of ₹30,08,586/-. The revenue sought to withdraw the appeal based on CBDT Circular No. 03/2018 dated July 11, 2018, and requested liberty to revive the appeal if circumstances warranted. The High Court considered the withdrawal request.

What were the issues?

1. Whether the revenue is entitled to withdraw the appeal in light of CBDT Circular No. 03/2018, given the tax effect involved? Assessee's Contentions: The judgment does not record any specific contentions from the assessee (Raghav Ahuja). Revenue's Contentions: The revenue, through its learned counsel, stated that the tax effect involved is ₹30,08,586/-. In view of CBDT Circular No. 03/2018, dated July 11, 2018, the revenue had instructions to withdraw the present appeal. The revenue prayed for liberty to file an application for revival of the appeal if something survived therein.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 216 of 2018 (O&M) Decided on : 30.01.2019 Pr. Commissioner of Income Tax (Central), Ludhiana . . . Appellant(s) Versus Raghav Ahuja . . . Respondent(s) CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE HARNARESH SINGH GILL PRESENT: Mr. Rajesh Katoch, Sr. Standing Counsel for the appellant-revenue(s). **** AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the appellant-revenue states that since the tax effect involved is ` 30,08,586/-, 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 January 30, 2019 J.Ram (HARNARESH SINGH GILL) JUDGE Whether speaking/reasoned: Yes/No Whether Reportable: Yes/No JAWALA RAM 2019.02.04 15:56 I attest to the accuracy and authenticity of this document Chandigarh

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