COMMISSIONER OF INCOME TAX (CENTRAL), GURGAON vs. ADITYA GOYAL, SCO 98-99, SUB CITY CENTRE, SECTOR-34, CHANDIGARH

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ITA/268/2015HC Punjab & HaryanaPHHC01109905201526 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The High Court dismissed the appeal as withdrawn. The court granted the revenue 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 considered 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 case. The judgment does not provide a decision on the merits of the case, as the appeal was withdrawn by the appellant.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Central), Ludhiana (the revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent was Shri Aditya Goyal (the assessee). The appeal concerned assessment year(s) not specified in the judgment. The revenue sought to withdraw the appeal due to a tax effect of ₹20,00,000, citing Circular No. 03/2018 dated 11th July, 2018, issued by the Central Board of Direct Taxes. The revenue requested liberty to revive the appeal if any aspect survived. The High Court dismissed the appeal as withdrawn with the liberty granted.

What were the issues?

1. Whether the revenue is permitted to withdraw the appeal in light of CBDT Circular No. 03/2018, given the tax effect of ₹20,00,000? Assessee's Contentions: The judgment does not record any specific contentions made by the assessee. The appeal was withdrawn by the revenue. Revenue's Contentions: The revenue, through its learned counsel, stated that due to the tax effect of ₹20,00,000, it had 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. The revenue prayed for liberty to file an application for revival of the appeal in case something survived therein.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-268-2015 Date of Decision: 26.7.2018 Commissioner of Income Tax (Central), Ludhiana ...Appellant. Versus Shri Aditya Goyal ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Rajesh Katoch, Sr. Standing Counsel for the appellant. Mr. Sachin Bhardwaj, Advocate and Mr. Divya Suri, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 20,00,000/-, 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 26, 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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