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

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ITA/287/2017HC Punjab & HaryanaPHHC01117488201723 August 2018Bench: MR. JUSTICE AJAY KUMAR MITTAL,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the revenue's request to withdraw the appeal, granting the liberty 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 legal issue that the revenue intended to raise was explicitly left open to be adjudicated in an appropriate future case. The miscellaneous application (CM-13654-CII-2017) was also dismissed as withdrawn. The operative direction was the dismissal of the appeal as withdrawn with liberty to revive.

What were the facts?

The Commissioner of Income Tax (Exemptions), Chandigarh (the revenue) filed an appeal before the High Court of Punjab & Haryana at Chandigarh against an order of the Income Tax Appellate Tribunal (ITAT). The appeal was filed against M/s St. Francis Convent School, Jandiala Guru (the assessee). The tax effect involved in the appeal was ₹14,43,170. The revenue sought to withdraw the appeal based on Circular No. 03/2018 dated 11th July 2018, issued by the Central Board of Direct Taxes (CBDT). The revenue also prayed for liberty to revive the appeal if circumstances warranted.

What were the issues?

1. Whether the revenue should be permitted to withdraw the appeal, and if so, with what liberty? The revenue argued that due to the tax effect being below the monetary limit prescribed by CBDT Circular No. 03/2018, it had instructions to withdraw the appeal. It further prayed for liberty to revive the appeal. The judgment does not record any arguments from the assessee's side regarding the withdrawal or the liberty sought by the revenue.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-287-2017 (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 ` 14,43,170/-, 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-13654-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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