COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH vs. ST. FRANCIS CONVENT SCHOOL, TARN TARAN PAN: AAFTS5346E

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ITA/276/2017HC Punjab & HaryanaPHHC01117476201723 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The High Court dismissed the appeal as withdrawn.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 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 ITAT's order on 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. The associated application, CM-13572-CII-2017, was also dismissed as withdrawn.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Exemptions), Chandigarh (the revenue) against M/s St. Francis Convent School, Tarn Taran (the assessee). The appeal challenged an order passed by the Income Tax Appellate Tribunal (ITAT). The tax effect involved in the appeal was ₹26,46,687/-. The revenue sought to withdraw the appeal based on Circular No. 03/2018 dated July 11, 2018, issued by the Central Board of Direct Taxes. The revenue requested liberty to file an application for revival of the appeal if any aspect survived. An associated application, CM-13572-CII-2017, was also filed.

What were the issues?

1. Whether the appeal, involving a tax effect of ₹26,46,687/-, should be withdrawn by the revenue in light of CBDT Circular No. 03/2018. (Question of law/procedure) Contentions: Assessee: No specific contentions recorded as the appeal was withdrawn by the revenue. Revenue: Submitted that due to the tax effect being below the threshold stipulated in CBDT Circular No. 03/2018, the appeal should be withdrawn. Requested liberty to revive the appeal if circumstances warranted.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-276-2017 (O&M) Date of Decision: 23.8.2018 The Commissioner of Income Tax (Exemptions), Chandigarh ...Appellant. Versus M/s St. Francis Convent School, Tarn Taran ...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 ` 26,46,687/-, 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-13572-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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