PR. COMMISSIONER OF INCOME TAX-2 LUDHIANA vs. M/S AVON ISPAT & POWERS LTD LUDHIANA
What did the High Court hold?
The High Court decided to dismiss the appeal as withdrawn, granting the liberty to the revenue to file an application for revival as prayed for.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 Court explicitly stated that the legal issue, as claimed by the revenue, was being left open to be adjudicated in an appropriate future case. This implies that the merits of the substantive dispute were not addressed by the High Court.
What were the facts?
The appeal was filed by the Principal Commissioner of Income-Tax-2, Ludhiana (the revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The assessee is M/s Avon Ispat & Power Ltd. The assessment year(s) are not specified in the provided text. The appeal was filed under the Income Tax Act. The procedural history involves the revenue filing the present appeal before the High Court. The revenue sought to withdraw the appeal due to the tax effect being less than ₹50 lacs, in accordance with CBDT Circular No. 03/2018 dated 11.07.2018. The revenue also requested liberty to revive the appeal if circumstances warranted.
What were the issues?
The primary issue before the High Court was whether the appeal filed by the revenue should be dismissed as withdrawn, with liberty to revive. The revenue argued that as the tax effect was below the threshold stipulated in CBDT Circular No. 03/2018, they had instructions to withdraw the appeal. They further contended that liberty should be granted to revive the appeal if any surviving issue warranted it. The judgment does not record any specific arguments from the respondent assessee on this procedural matter, other than their presence through counsel.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.275 of 2016 (O&M) Date of Decision :09.09.2019 Pr. Commissioner of Income-Tax-2, Ludhiana ......Appellant Versus M/s Avon Ispat & Power Ltd. ...... Respondent CORAM: HON'BLE MR.JUSTICE KRISHNA MURARI, CHIEF JUSTICE HON'BLE MR.JUSTICE ARUN PALLI, JUDGE Present : Mr. Sandeep Goyal, Advocate and Mr. Chetan Sood, Advocate for the appellant. Mr. Alok Mittal, Advocate for the respondent. KRISHNA MURARI, CHIEF JUSTICE
(Oral)
: Learned counsel for the appellant-revenue states that since the tax effect involved is less than ` 50 lacs, he has instructions to withdraw the present appeal in view of Circular No. 03/2018, dated 11.07.2018 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. (KRISHNA MURARI) CHIEF JUSTICE (ARUN PALLI) JUDGE 09.09.2019
Manoj Bhutani
Whether speaking/reasoned Yes/No Whether reportable Yes/No MANOJ KUMAR 2019.09.10 15:37 I attest to the accuracy and authenticity of this document
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