THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH vs. M/S RAJPURA IMPROVEMENT TRUST, RAJPURA (PAN: AAATI4964R)

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ITA/218/2018HC Punjab & HaryanaPHHC01119064201820 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The High Court dismissed the appeal as withdrawn, granting the liberty sought by the revenue to file an application for revival of the appeal.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 Court explicitly stated that the legal issue, as claimed by the revenue, was being left open to be adjudicated in an appropriate future case. No specific finding on the merits of the original dispute was made.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Exemptions), Chandigarh (the revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The assessee is M/s Rajpura Improvement Trust. The assessment year(s) are not explicitly stated in the provided text. The amount in dispute, referred to as the tax effect, is ₹46,02,100/-. The appeal was decided on February 20, 2019. The procedural history involves the revenue's decision to withdraw the appeal based on a CBDT circular.

What were the issues?

The primary issue before the High Court was whether the appeal filed by the revenue should be allowed to be withdrawn. The revenue, through its learned counsel, stated that due to the tax effect being ₹46,02,100/-, it had instructions to withdraw the appeal in accordance with CBDT Circular No. 03/2018 dated July 11, 2018. The revenue also sought liberty to file an application for revival of the appeal if something survived therein. The judgment does not record any arguments from the assessee's side.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 218 of 2018 Decided on : 20.02.2019 The Commissioner of Income Tax (Exemptions), Chandigarh . . . Appellant(s) Versus M/s Rajpura 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 `46,02,100/-, 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 2019.02.26 17:04 I attest to the accuracy and authenticity of this document Chandigarh

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