PR COMMISSIONER OF INCOME TAX HISAR vs. SH AMIT KUMAR GARG PROP M/S AMIT TRADING CORPORATION

PDF · subscribers
ITA/296/2018HC Punjab & HaryanaPHHC01119150201829 November 2018Bench: MR. JUSTICE R.C. KATHURIA (RETD.),MR. JUSTICE HARINDER SINGH SIDHU1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn, granting the Revenue the liberty to file an application for revival of the appeal as prayed for.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 future case. The operative direction was the dismissal of the appeal with liberty to revive. No specific issue was left undecided, as the appeal was withdrawn before any substantive adjudication on the merits.

What were the facts?

The appellant, Principal Commissioner of Income Tax, Hisar (Revenue), filed an appeal against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Shri Amit Kumar Garg (Assessee). The appeal pertains to the assessment year(s) not specified in the judgment. The amount in dispute is ₹ 20,70,380/-. 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), which deals with monetary limits for filing appeals. The Revenue requested liberty to revive the appeal if circumstances warranted.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the Revenue in view of CBDT Circular No. 03/2018, and if so, whether liberty should be granted to the Revenue to revive the appeal. The Revenue, through its learned counsel, stated that due to the tax effect of ₹ 20,70,380/-, 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 of the matter survived. The judgment does not record any arguments from the Assessee's side.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-296-2018 (O&M) Date of Decision: 29.11.2018 Principal Commissioner of Income Tax, Hisar ...Appellant. Versus Shri Amit Kumar Garg ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MRS. JUSTICE MANJARI NEHRU KAUL. PRESENT: Mr. Yogesh Putney, Sr. Standing Counsel for the appellant. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 20,70,380/-, 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. (AJAY KUMAR MITTAL) JUDGE November 29, 2018 (MANJARI NEHRU KAUL) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No GURBACHAN SINGH 2018.11.30 10:19 I attest to the accuracy and integrity of this document

Recent GST High Court judgments

Search GST case law →