COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH vs. M/S ST. FRANCIS CONVENT SCHOOL, JANDIALA GURU PAN: AAHTS1635E

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ITA/280/2017HC Punjab & HaryanaPHHC01117481201723 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The High Court dismissed the appeal as withdrawn, granting liberty to the revenue to file an application for revival of the appeal as prayed for.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 considered an affirmation of the ITAT's order on merits. Furthermore, the legal issue, as claimed by the revenue, was left open to be adjudicated in an appropriate case. The miscellaneous application (CM-13576-CII-2017) was also dismissed as withdrawn. The principle established is that withdrawal of an appeal due to tax effect does not preclude future adjudication of the legal issue if circumstances change or a more appropriate case arises, and it does not validate the lower authority's order.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Exemptions), Chandigarh (revenue) against M/s St. Francis Convent School, Jandiala Guru (assessee). The assessment year(s) are not specified. The order or action under challenge is the order of the Income Tax Appellate Tribunal (ITAT). The amount in dispute, referred to as the tax effect, is ₹10,90,138/-. The procedural history is that the revenue sought to withdraw the appeal based on CBDT Circular No. 03/2018.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the revenue in light of CBDT Circular No. 03/2018, considering the tax effect involved. 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 The appeal was withdrawn by the revenue.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 ₹10,90,138/-, it had instructions to withdraw the appeal in accordance with CBDT Circular No. 03/2018, dated 11th July, 2018. The revenue also prayed for liberty to file an application for revival of the appeal if something survives therein.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-280-2017 (O&M) Date of Decision: 23.8.2018 The Commissioner of Income Tax (Exemptions), Chandigarh ...Appellant. Versus M/s St. Francis Convent School, Jandiala Guru ...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 ` 10,90,138/-, 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-13576-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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