COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH vs. SACRED HEART CONVENT SCHOOL, PATTI PAN: AAFAS4771C

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ITA/244/2017HC Punjab & HaryanaPHHC01117441201723 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 revenue's request to withdraw the appeal. The appeal was dismissed as withdrawn. The court granted the revenue liberty to file an application for revival of the appeal as prayed for. It was clarified that the withdrawal would not be considered an affirmation of the Tribunal's order on merits. Furthermore, the court explicitly stated that the legal issue claimed by the revenue was being left open to be adjudicated in an appropriate future case. The miscellaneous application was also dismissed as withdrawn.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Exemptions), Chandigarh (the revenue) against M/s Sacred Heart Convent School, Patti (the assessee). The appeal was before the High Court of Punjab & Haryana at Chandigarh. The tax effect involved in the appeal was ₹32,82,020. The revenue sought to withdraw the appeal in view of Circular No. 03/2018 dated July 11, 2018, issued by the Central Board of Direct Taxes. The revenue also prayed for liberty to file an application for revival of the appeal if something survived therein. A miscellaneous application (CM-12798-CII-2017) was also filed.

What were the issues?

The primary issue was whether the revenue should be permitted to withdraw the appeal. The revenue argued that due to the tax effect being below the prescribed monetary limit in CBDT Circular No. 03/2018, it had instructions to withdraw the appeal. The revenue also requested liberty to revive the appeal if circumstances warranted. The judgment does not record any specific arguments from the assessee regarding the withdrawal. The court had to decide on the withdrawal request and the associated liberty to revive.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-244-2017 (O&M) Date of Decision: 23.8.2018 The Commissioner of Income Tax (Exemptions), Chandigarh ...Appellant. Versus M/s Sacred Heart Convent School, Patti ...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 ` 32,82,020/-, 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-12798-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

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