THE COMMISSIONER OF INCOME-TEX PATIALA vs. SARABJIT SINGH KANDHARI

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ITA/310/2015HC Punjab & HaryanaPHHC01109952201530 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The High Court dismissed the appeal as withdrawn, granting the revenue the liberty to file an application for revival of the appeal as prayed for.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 that the revenue intended to raise was left open to be adjudicated in an appropriate future case. The Court did not decide the merits of the case.

What were the facts?

The Commissioner of Income Tax, Patiala (appellant-revenue) filed an appeal before the High Court of Punjab & Haryana at Chandigarh against an order of the Income Tax Appellate Tribunal (ITAT). The appeal concerned assessment year(s) not specified in the judgment. The amount in dispute was ₹ 27,99,838/-. The revenue sought to withdraw the appeal and related applications based on Circular No. 03/2018 dated 11th July 2018, issued by the Central Board of Direct Taxes (CBDT). The revenue requested liberty to file an application for revival of the appeal if circumstances warranted.

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 Whether the appeal filed by the revenue should be dismissed as withdrawn in light of CBDT Circular No. 03/2018, and if so, with what liberty to the revenue. The revenue argued that it had instructions to withdraw the appeal and applications due to the tax effect being below the threshold stipulated in CBDT Circular No. 03/2018. They sought liberty to revive the appeal if circumstances changed. The judgment does not record any arguments from the respondent-assessee, Shri Sarabjit Singh Kandhari, on the withdrawal of the appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-310-2015 (O&M) Date of Decision: 30.7.2018 The Commissioner of Income Tax, Patiala ...Appellant. Versus Shri Sarabjit Singh Kandhari ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Z.S. Klar, Sr. Standing Counsel for the appellant. Mr. Sachin Bhardwaj, Advocate and Mr. Divya Suri, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 27,99,838/-, he has instructions to withdraw the present appeal as well as the applications 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 July 30, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No Gurbachan Singh 2018.08.02 13:51 I attest to the accuracy and integrity of this document

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