THE PR. COMMISSIONER OF INCOME TAX ( CENTRAL), LUDHIANA vs. SMT. RASHMI AHUJA

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ITA/222/2018HC Punjab & HaryanaPHHC01119069201830 January 2019Bench: MR. JUSTICE AJAY KUMAR MITTAL,MR. JUSTICE HARNARESH SINGH GILL1 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The High Court dismissed the appeal as withdrawn with liberty granted to the revenue to file an application for revival of the appeal as prayed for.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 considered an affirmation of the ITAT's order on merits. Furthermore, the legal issue, as claimed by the revenue, was left open to be adjudicated in an appropriate case. The principle that can be cited is that appeals can be withdrawn based on specific circulars and tax effects, with the court retaining the discretion to grant liberty for revival under certain circumstances, while explicitly stating that such withdrawal is not an endorsement of the lower authority's decision.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (Central), Ludhiana (the revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The assessment year(s) are not specified in the provided text. The amount in dispute is stated to be ₹30,08,590/-. The procedural history is that the revenue, through its learned counsel, sought to withdraw the appeal.

What were the issues?

1. Whether the revenue is permitted to withdraw the appeal in view of CBDT Circular No. 03/2018, dated 11th July, 2018, due to the tax effect involved? The revenue argued that due to the tax effect of ₹30,08,590/-, it had instructions to withdraw the appeal in accordance with CBDT Circular No. 03/2018. 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).

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 222 of 2018 (O&M) Decided on : 30.01.2019 Pr. Commissioner of Income Tax (Central), Ludhiana . . . Appellant(s) Versus Rashmi 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 ` 30,08,590/-, 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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