COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH vs. M/S ST. FRANCIS CONVENT SCHOOL, JANDIALA GURU PAN: AAHTS1635E

PDF · subscribers
ITA/219/2017HC Punjab & HaryanaPHHC01117413201723 August 2018Bench: MR. JUSTICE AJAY KUMAR MITTAL,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the appeal to be dismissed as withdrawn, granting the revenue the liberty to file an application for revival of the appeal as prayed for.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 construed as an affirmation of the Tribunal's order on merits. Furthermore, the legal issue, as claimed by the revenue, was expressly left open to be adjudicated in an appropriate future case. The miscellaneous application (CM-12769-CII-2017) was also dismissed as withdrawn.

What were the facts?

The Commissioner of Income Tax (Exemptions), Chandigarh, the appellant-revenue, filed an appeal against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is M/s St. Francis Convent School, Jandiala Guru. The appeal pertains to the assessment year(s) not specified in the judgment. The amount in dispute is ₹19,93,824/-. The procedural history involves the revenue filing the present appeal before the High Court of Punjab & Haryana at Chandigarh.

What were the issues?

The High Court was not required to decide any substantive issues on merits. The primary procedural matter was whether the revenue's request to withdraw the appeal should be granted. The revenue, represented by its counsel, sought to withdraw the appeal based on CBDT Circular No. 03/2018, dated 11th July, 2018, due to the tax effect involved. The revenue also prayed for liberty to file an application for revival of the appeal if something further survived. The judgment does not record any arguments from the respondent-assessee on the withdrawal request.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-219-2017 (O&M) Date of Decision: 23.8.2018 The Commissioner of Income Tax (Exemptions), Chandigarh ...Appellant. Versus M/s St. Francis Convent School, Jandiala Guru ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Denesh Goyal, Sr. Standing Counsel for the appellant. Mr. Ajay Vohra, Senior Advocate with Mr. Rohit Jain, Advocate and Mr. Aniket D. Aggarwal, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 19,93,824/-, 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. 3. CM-12769-CII-2017 is also dismissed as withdrawn. (AJAY KUMAR MITTAL) JUDGE August 23, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No GURBACHAN SINGH 2018.08.28 14:55 I attest to the accuracy and integrity of this document

Recent GST High Court judgments

Search GST case law →