COMMISSIONER OF INCOME TAX II AMRITSAR vs. M/S WALIA CONSTRUCTION COMPANY

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ITA/289/2014HC Punjab & HaryanaPHHC01109429201419 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The High Court dismissed the appeal as withdrawn.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 court granted liberty to the revenue 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 considered an affirmation of the ITAT's order on merits. Furthermore, the legal issue claimed by the revenue was left open to be adjudicated in an appropriate case. No specific finding was given on the merits of the case as the appeal was withdrawn.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-II, Amritsar (appellant-revenue) against the order of the Income Tax Appellate Tribunal (ITAT). The respondent is M/s Walia Construction Company. The tax effect involved in the appeal was ₹ 45,83,759/-. The revenue sought to withdraw the appeal based on CBDT Circular No. 03/2018 dated July 11, 2018, and requested liberty to revive the appeal if necessary. The High Court dismissed the appeal as withdrawn.

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 Whether the appeal should be dismissed as withdrawn by the revenue in light of CBDT Circular No. 03/2018, considering the tax effect involved. Contentions: Assessee: No specific contentions recorded for the assessee as the appeal was withdrawn by the revenue. Revenue: The revenue, through its learned counsel, stated that due to the tax effect of ₹ 45,83,759/-, it had instructions to withdraw the appeal in accordance with CBDT Circular No. 03/2018. The revenue prayed for liberty to file an application for revival of the appeal if any aspect survived.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 289 of 2014 Decided on : 19.07.2018 Commissioner of Income Tax-II, Amritsar . . . Appellant(s) Versus M/s Walia Construction Company . . . Respondent(s) CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE AVNEESH JHINGAN PRESENT: Mr. Denesh Goyal, Sr. Standing Counsel for the appellant(s). Mr. Sachin Bhardwaj, Advocate for the respondent(s). **** AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the appellant-revenue states that since the tax effect involved is ` 45,83,759/-, he has instructions to withdraw the present appeal in view of the circular No.03/2018, dated 11th July, 2018, issued by the C.B.D.T., New Delhi. However, he 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 19, 2018 J.Ram (AVNEESH JHINGAN) JUDGE Whether speaking/reasoned: Yes/No Whether Reportable: Yes/No Jawala Ram 2018.07.23 16:28 I attest to the accuracy and authenticity of this document Chandigarh

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