THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH vs. M/S PUNJAB STATE CIVIL SUPPLY CORP. LTD. GIANI ZAIL SINGH NAGAR, ROPAR (TAN: PTLP11392D)

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ITA/323/2018HC Punjab & HaryanaPHHC01119181201830 January 2019Bench: MR. JUSTICE AJAY KUMAR MITTAL,MR. JUSTICE HARNARESH SINGH GILL1 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The High Court dismissed the appeal as withdrawn, granting the revenue the liberty to file an application for revival of the appeal as prayed for.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 Court explicitly stated that the legal issue, as claimed by the revenue, was being left open to be adjudicated in an appropriate case. No specific finding was made on the merits of the case.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (TDS)-1, Chandigarh (the revenue) against M/s Punjab State Civil Supply Corpn Ltd. (the assessee). The appeal was decided on January 30, 2019. The tax effect involved in the appeal was ₹38,89,377. The revenue sought to withdraw the appeal based on CBDT Circular No. 03/2018 dated July 11, 2018.

What were the issues?

1. Whether the appeal filed by the revenue should be dismissed as withdrawn in view of the CBDT circular and the tax effect involved. The revenue argued that due to the tax effect being below the threshold stipulated in CBDT Circular No. 03/2018, they had instructions to withdraw the appeal. They also prayed for liberty to file an application for revival of the appeal if something survived. 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 AND HARYANA AT CHANDIGARH ITA No. 323 of 2018 Decided on : 30.01.2019 Commissioner of Income Tax (TDS)-1, Chandigarh . . . Appellant(s) Versus M/s Punjab State Civil Supply Corpn Ltd. . . . Respondent(s) CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE HARNARESH SINGH GILL PRESENT: Mr. Ajay Aggarwal, Advocate for Mr. Denesh Goyal, Sr. Standing Counsel for the appellant-revenue(s). **** AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the appellant-revenue states that since the tax effect involved is ` 38,89,377/-, he has instructions to withdraw the present appeal in view of the circular No.03/2018, dated 11th July, 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 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 January 30, 2019 J.Ram (HARNARESH SINGH GILL) JUDGE Whether speaking/reasoned: Yes/No Whether Reportable: Yes/No JAWALA RAM 2019.02.04 15:56 I attest to the accuracy and authenticity of this document Chandigarh

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