THE PR. COMMISSIONER OF INCOME TAX-I, AMRITSAR vs. SH. ASHOK LUTHRA, PROP. M/S LUTHRA JEWELLERS, BATALA (PAN: AAVPL8780H)

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ITA/309/2018HC Punjab & HaryanaPHHC01119165201822 October 2018Bench: MR. JUSTICE R.C. KATHURIA (RETD.),MS. JUSTICE RITU BAHRI1 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The High Court dismissed the appeal as withdrawn, granting the revenue the liberty to file an application for revival of the appeal as prayed for.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 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 delay of 55 days in refiling the appeal was condoned.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-I, Amritsar (the revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Sh. Ashok Luthra (the assessee). The appeal pertains to assessment year(s) not specified in the judgment. The revenue sought to withdraw the appeal due to a tax effect of ₹22,24,761/-, citing Circular No. 03/2018 dated 11th July, 2018, issued by the Central Board of Direct Taxes. The revenue requested liberty to revive the appeal if circumstances warranted. The High Court noted a delay of 55 days in refiling the appeal, which was condoned.

What were the issues?

1. Whether the revenue is permitted to withdraw the appeal due to the tax effect being below the prescribed threshold, and if so, with what liberty? The revenue argued that the tax effect involved was ₹22,24,761/-, and based on Circular No. 03/2018 issued by the CBDT, it had instructions to withdraw the present appeal. The revenue further prayed for liberty to file an application for revival of the appeal if something survived therein. The judgment does not record any arguments from the assessee.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-309-2018 (O&M) Date of Decision: 22.10.2018 The Principal Commissioner of Income Tax-I, Amritsar ...Appellant. Versus Sh. Ashok Luthra ...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. AJAY KUMAR MITTAL, J. 1. Delay of 55 days in refiling the appeal is condoned. 2. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 22,24,761/-, 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. 3. 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 October 22, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No GURBACHAN SINGH 2018.10.26 16:41 I attest to the accuracy and integrity of this document

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