COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH vs. M/S CHRIST THE KING CONVENT SCHOOL, PATHANKOT PAN: AAEFC0236G

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ITA/245/2017HC Punjab & HaryanaPHHC01117442201723 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The High Court dismissed the appeal as withdrawn. The court granted the revenue the liberty to file an application for revival of the appeal as prayed for. It was 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 left open to be adjudicated in an appropriate future case. The application CM-12800-CII-2017 was also dismissed as withdrawn. The court did not decide the substantive merits of the case.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Exemptions), Chandigarh (the revenue) against M/s Christ The King Convent School, Pathankot (the assessee). The assessment year(s) are not specified. The appeal challenges an order of the Income Tax Appellate Tribunal (ITAT). The amount in dispute is ₹15,40,334/-. The revenue sought to withdraw the appeal based on CBDT Circular No. 03/2018, dated 11th July 2018, concerning tax effect. The revenue also requested liberty to revive the appeal if circumstances warranted. An application, CM-12800-CII-2017, was also withdrawn.

What were the issues?

1. Whether the revenue is permitted to withdraw the appeal based on the tax effect stipulated in CBDT Circular No. 03/2018? (Question of procedure/administrative policy) Assessee's Contentions: Not recorded in the judgment. Revenue's Contentions: The revenue, represented by learned counsel, stated that the tax effect involved was ₹15,40,334/-. In view of CBDT Circular No. 03/2018, dated 11th July 2018, the revenue had instructions to withdraw the present appeal. The revenue prayed for liberty to file an application for revival of the appeal should circumstances warrant it.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-245-2017 (O&M) Date of Decision: 23.8.2018 The Commissioner of Income Tax (Exemptions), Chandigarh ...Appellant. Versus M/s Christ The King Convent School, Pathankot ...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 ` 15,40,334/-, 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-12800-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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