COMMISSIONER OF INCOME TAX-I vs. M/S PEPSI FOODS PVT. LTD

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ITA/222/2011HC Punjab & HaryanaPHHC01095546201101 August 2018Bench: MR. JUSTICE AJAY KUMAR MITTAL,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn, granting the revenue the liberty to file an application for revival of the appeal as prayed for.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 ITAT's order on its 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 was given on the merits of the original dispute, as the appeal was disposed of on a procedural ground based on a circular.

What were the facts?

The Commissioner of Income Tax-I, Chandigarh (appellant-revenue) filed an appeal before the High Court of Punjab & Haryana at Chandigarh against an order of the Income Tax Appellate Tribunal (ITAT). The appeal concerned assessment year(s) not specified in the judgment. The amount in dispute was Rs. 31,42,030/-. The revenue sought to withdraw the appeal and related applications based on CBDT Circular No. 03/2018 dated 11th July, 2018, which pertains to monetary limits for filing appeals. The revenue requested liberty to revive the appeal if circumstances warranted.

What were the issues?

1. Whether the appeal filed by the revenue should be dismissed as withdrawn in light of CBDT Circular No. 03/2018, and if liberty should be granted to revive the appeal. Assessee's Contention: The judgment does not record any specific contentions made by the assessee (M/s Pepsi Foods Pvt. Ltd.). Revenue's Contention: The revenue, through its counsel, stated that due to the tax effect of Rs. 31,42,030/-, it had instructions to withdraw the appeal and applications in view of CBDT Circular No. 03/2018. The revenue prayed for liberty to file an application for revival of the appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-222-2011 (O&M) Date of Decision: 1.8.2018 The Commissioner of Income Tax-I, Chandigarh ...Appellant. Versus M/s Pepsi Foods Pvt. Ltd., Chandigarh ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Ms. Urvashi Dhugga, Sr. Standing Counsel for the appellant. Mr. Vishal Kalra, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 31,42,030/-, she has instructions to withdraw the present appeal as well as the applications in view of Circular No.03/2018, dated 11th July, 2018, issued by the Central Board of Direct Taxes, New Delhi. However, she 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 1, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No Gurbachan Singh 2018.08.03 14:17 I attest to the accuracy and integrity of this document

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