PR. COMMISSIONER OF INCOME TAX PANCHKULA vs. BALDEV SINGH MAHINDRA

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ITA/308/2016HC Punjab & HaryanaPHHC01110511201617 July 2018Bench: MR. JUSTICE SURINDER GUPTA,LOK ADALAT BENCH - 32 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal filed by the revenue as withdrawn, with liberty granted to the revenue to file an application for revival of the appeal as prayed for.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 taken as an affirmation of the Tribunal's order on merits. Furthermore, the legal issue claimed by the revenue was left open to be adjudicated in an appropriate case. The miscellaneous application filed by the assessee was also dismissed as withdrawn.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Panchkula (the revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent was Baldev Singh Mahindra (the assessee). The tax effect involved in the appeal was ₹30,24,785. The revenue sought to withdraw the appeal in view of CBDT Circular No. 03/2018 dated 11.07.2018. The High Court also noted a miscellaneous application filed by the assessee, which was dismissed as withdrawn.

What were the issues?

1. Whether the appeal filed by the revenue should be dismissed as withdrawn in light of CBDT Circular No. 03/2018, considering the tax effect involved. Assessee's Contention: The assessee's counsel prayed for withdrawal of the miscellaneous application, which was dismissed as withdrawn. Revenue's Contention: The revenue's counsel stated that due to the tax effect of ₹30,24,785, they had instructions to withdraw the present appeal in view of CBDT Circular No. 03/2018, dated 11.07.2018. They also prayed for liberty to file an application for revival of the appeal if something survived therein.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 207 ITA-308-2016 (O&M) Decided on : 17.07.2018 Pr. Commissioner of Income Tax, Panchkula . . . Appellant Versus Baldev Singh Mahindra . . . Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE AVNEESH JHINGAN Present:- Mr.Yogesh Putney, Senior Standing Counsel for the appellant-revenue. Mr. B.M.Monga, Advocate and Mr. Rohit Kaura, Advocate for the respondent-assessee. *** AJAY KUMAR MITTAL, J. (Oral) CM-14431-CII-2017 Learned counsel for the assessee prays for withdrawal of the miscellaneous application. Dismissed as withdrawn. ITA-308-2016

Learned counsel for the appellant-revenue states that since the tax effect involved is `30,24,785/-, he has instructions to withdraw the present appeal in view of the circular No.03/2018, dated 11.07.2018 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 Anju 2018.07.19 15:03 I attest to the accuracy and integrity of this document phhc

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-308-2016 (O&M) -2- 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

(AVNEESH JHINGAN) 17.07.2018 JUDGE anju Whether speaking/reasoned? Yes/No Whether reportable? Yes/No Anju 2018.07.19 15:03 I attest to the accuracy and integrity of this document phhc

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