COMMISSIONER OF INCOME TAX, ROHTAK vs. VEEKAY MEDICOS, ROHTAK

PDF · subscribers
ITA/317/2013HC Punjab & HaryanaPHHC01105183201311 September 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The High Court dismissed the appeal as withdrawn, granting the revenue the liberty to file an application for revival of the appeal as prayed for.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 Tribunal's order on merits. Furthermore, the legal issue claimed by the revenue was explicitly left open to be adjudicated in an appropriate future case. The application for revival, if filed, would be considered in accordance with law.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Rohtak (appellant-revenue) against Veekay Medicos, Rohtak (respondent-assessee). The assessment year(s) are not explicitly stated. The appeal challenges an order passed by the Income Tax Appellate Tribunal (ITAT). The tax effect involved in the appeal is ₹ 22,50,497/-. The revenue sought to withdraw the appeal in view of Circular No. 03/2018 dated 11th July, 2018, issued by the Central Board of Direct Taxes (CBDT). The revenue also prayed for liberty to file an application for revival of the appeal if something survives therein.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the revenue in view of CBDT Circular No. 03/2018, considering the tax effect involved? (Question of procedure/administrative policy). Contentions: Assessee: No specific contentions recorded in the judgment. Revenue: The revenue, through learned counsel, stated that due to the tax effect of ₹ 22,50,497/-, they have instructions to withdraw the appeal in accordance with CBDT Circular No. 03/2018. They further prayed for liberty to revive the appeal if circumstances warrant.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CM-18807- CII-2018 IN/AND ITA-317-2013 (O&M) Date of Decision: 11.9.2018 The Commissioner of Income Tax, Rohtak ...Appellant. Versus Veekay Medicos, Rohtak ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Ms. Urvashi Dhugga, Advocate for Mr. Inderpreet Singh, Sr. Standing Counsel for the appellant. Mr. Kulvir Narwal, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 22,50,497/-, she 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, she 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. CM-18807-II-2018 stands disposed of accordingly. (AJAY KUMAR MITTAL) JUDGE September 11, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No GURBACHAN SINGH 2018.09.12 14:59 I attest to the accuracy and integrity of this document

Recent GST High Court judgments

Search GST case law →