THE PR COMMISSIONER OF INCOME TAX CENTRAL LUDH vs. KRISHNA GANDHI WELFARE SOCIETY BHATTI COLONY CHD ROAD NAWANSHAHAR

PDF · subscribers
ITA/29/2017HC Punjab & HaryanaPHHC01117491201724 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The High Court dismissed the appeal as withdrawn with liberty granted to the revenue to file an application for revival of the appeal as prayed. 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 merits. Furthermore, the legal issue, as claimed by the revenue, was left open to be adjudicated in an appropriate future case. The Court also ordered the withdrawal of CM-14858-CII-2018 as prayed by the respondent's counsel. The operative direction was the dismissal of the appeal as withdrawn with liberty to revive.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (Central), Ludhiana (the revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent was Smt. Krishna Gandhi Welfare Society, Nawanshahr. The tax effect involved in the appeal was ₹14,35,866. 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. The revenue also requested liberty to file an application for revival of the appeal if something survived therein. The respondent's counsel also prayed for withdrawal of CM-14858-CII-2018.

What were the issues?

1. Whether the revenue is permitted to withdraw the appeal based on the CBDT Circular No. 03/2018, given the tax effect involved, and with liberty to revive the appeal. The revenue argued that due to the tax effect being ₹14,35,866, it had instructions to withdraw the appeal in accordance with CBDT Circular No. 03/2018. The revenue further prayed for liberty to file an application for revival of the appeal if circumstances warranted. The respondent's counsel did not present any arguments on the merits of the appeal but prayed for the withdrawal of CM-14858-CII-2018.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-29-2017 (O&M) Date of Decision: 24.7.2018 The Principal Commissioner of Income Tax (Central), Ludhiana ...Appellant. Versus Smt. Krishna Gandhi Welfare Society, Nawanshahr ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Rajesh Katoch, Sr. Standing Counsel for the appellant. Mr. Ashok Paul Batra, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 14,35,866/-, 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. Learned counsel for the respondent prays for withdrawal of CM-14858-CII-2018. 4. Ordered accordingly. (AJAY KUMAR MITTAL) JUDGE July 24, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No Gurbachan Singh 2018.08.01 12:51 I attest to the accuracy and integrity of this document

Recent GST High Court judgments

Search GST case law →