COMMISSIONER OF INCOME TAX(CENTRAL), GURGAON vs. SANJEEV BABOOTA

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ITA/27/2015HC Punjab & HaryanaPHHC01109907201518 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The High Court dismissed the appeal as withdrawn.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 dismissal was based on the revenue's instruction to withdraw due to the tax effect of ₹12,70,205/-, as per CBDT Circular No. 03/2018. The court granted liberty to the revenue to file an application for revival of the appeal, if circumstances warranted. 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 explicitly left open to be adjudicated in an appropriate future case. No specific finding was given on the merits of the case.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Central), Gurgaon (appellant-revenue) against Shri Sanjeev Baboota (respondent-assessee). The tax effect involved in the appeal was ₹12,70,205/-. The appeal was filed before the High Court of Punjab & Haryana at Chandigarh. The procedural history leading to this appeal is not detailed in the provided text, other than it being an appeal against an order of the Income Tax Appellate Tribunal (ITAT).

What were the issues?

1. Whether the appeal filed by the revenue should be dismissed as withdrawn in view of CBDT Circular No. 03/2018, dated 11th July, 2018, due to the tax effect being below the prescribed monetary limit. The revenue argued that due to the tax effect of ₹12,70,205/-, they have 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 survives therein. The judgment does not record any arguments from the assessee's side.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-27-2015 Date of Decision: 18.7.2018 Commissioner of Income Tax (Central), Gurgaon ...Appellant. Versus Shri Sanjeev Baboota ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Rajesh Sethi, Sr. Standing Counsel with Mr. Arun Biriwal, Advocate and Ms. Pridhi Jaswinder Sandhu, Advocate for the appellant. Mr. Amit Parsad, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 12,70,205/-, 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 18, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No Gurbachan Singh 2018.07.20 11:34 I attest to the accuracy and integrity of this document

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