COMMISSIONER OF INCOME TAX AAYAKAR BHAWAN , KNL vs. M/S ALLIED ENGINEERS

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ITA/252/2011HC Punjab & HaryanaPHHC01095579201124 July 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The High Court dismissed the appeal as withdrawn, granting the revenue the liberty to file an application for revival of the appeal as prayed for.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 High 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 case, as the appeal was disposed of on a procedural ground based on the revenue's instructions and the CBDT circular.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Karnal (appellant-revenue) against M/s Allied Engineers, Gharaunda, Karnal (respondent-assessee). The assessment year(s) are not specified. The appeal challenges an order passed by the Income Tax Appellate Tribunal (ITAT). The tax effect involved in the appeal is ₹19,68,154/-. The revenue sought to withdraw the appeal based on Circular No. 03/2018 dated 11th July, 2018, issued by the Central Board of Direct Taxes (CBDT). The revenue also requested liberty to revive the appeal if something further survived.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the revenue in view of CBDT Circular No. 03/2018, with liberty to revive. Assessee's Contention: The judgment does not record any specific contentions made by the assessee. The appeal was withdrawn by the revenue. Revenue's Contention: The revenue, through its learned counsel, stated that due to the tax effect of ₹19,68,154/- being below the threshold stipulated in CBDT Circular No. 03/2018, it had instructions to withdraw the present appeal. The revenue prayed for liberty to file an application for revival of the appeal if circumstances warranted.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-252-2011 (O&M) Date of Decision: 24.7.2018 The Commissioner of Income Tax, Karnal ...Appellant. Versus M/s Allied Engineers, Gharaunda, Karnal ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Yogesh Putney, Sr. Standing Counsel for the appellant. Mr. Sachin Bhardwaj, Advocate, Mr. Divya Suri, Advocate and Mr. Manpreet Singh Kanda, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 19,68,154/-, 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. (AJAY KUMAR MITTAL) JUDGE July 24, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No Gurbachan Singh 2018.08.01 12:51 I attest to the accuracy and integrity of this document

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