THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH vs. M/S THE NABHA IMPROVEMENT TRUST, NABHA (PAN: AAALI0017R)

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ITA/217/2018HC Punjab & HaryanaPHHC01119063201820 February 2019Bench: MR. JUSTICE AJAY KUMAR MITTAL,MRS. JUSTICE MANJARI NEHRU KAUL1 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The High Court dismissed the appeal as withdrawn with liberty granted to the revenue to file an application for revival of the appeal as prayed for.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 construed as an affirmation of the ITAT's order on merits. Furthermore, the legal issue claimed by the revenue was explicitly left open to be adjudicated in an appropriate case. The operative direction was the dismissal of the appeal as withdrawn with liberty.

What were the facts?

The Commissioner of Income Tax (Exemptions), Chandigarh (the revenue) filed an appeal before the High Court of Punjab and Haryana at Chandigarh against an order passed by the Income Tax Appellate Tribunal (ITAT). The appeal pertains to the assessment year(s) not specified in the judgment. The amount in dispute is stated to be ₹28,55,353/-. The revenue sought to withdraw the appeal based on CBDT Circular No. 03/2018 dated July 11, 2018, due to the tax effect involved.

What were the issues?

1. Whether the appeal filed by the revenue should be dismissed as withdrawn in view of the CBDT circular regarding tax effect. (Question of law) Assessee's Contention: Not recorded. Revenue's Contention: The revenue, through its learned counsel, stated that due to the tax effect of ₹28,55,353/-, it had instructions to withdraw the present appeal in accordance with CBDT Circular No. 03/2018, dated July 11, 2018. The revenue also 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. 217 of 2018 Decided on : 20.02.2019 The Commissioner of Income Tax (Exemptions), Chandigarh . . . Appellant(s) Versus M/s The Nabha Improvement Trust . . . Respondent(s) CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MRS. JUSTICE MANJARI NEHRU KAUL PRESENT: Mr. Denesh Goyal, 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 `28,55,353/-, 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 February 20, 2019 J.Ram (MANJARI NEHRU KAUL) JUDGE Whether speaking/reasoned: Yes/No Whether Reportable: Yes/No JAWALA RAM 2019.02.25 16:52 I attest to the accuracy and authenticity of this document Chandigarh

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