THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH vs. M/S ALL INDIA PINGALWARA SOCIETY, AMRITSAR (PAN: AAATA2237R)

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ITA/324/2018HC Punjab & HaryanaPHHC01119182201820 March 2019Bench: MR. JUSTICE AJAY KUMAR MITTAL,MRS. JUSTICE MANJARI NEHRU KAUL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn with liberty granted to the revenue to file an application for revival of the appeal as prayed for.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 considered 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. No specific finding was reached on the merits of the case, as the appeal was withdrawn.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Exemptions), Chandigarh (the revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is M/s All India Pingalwara Society. The tax effect involved in the appeal was ₹45,31,859. The revenue sought to withdraw the appeal based on CBDT Circular No. 03/2018 dated July 11, 2018. The revenue also requested liberty to file an application for revival of the appeal if circumstances warranted.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the revenue. (Mixed law and fact, turning on the revenue's instructions and CBDT Circular No. 03/2018). Contentions: Assessee: No arguments recorded for the assessee. Revenue: The revenue, through its counsel, stated that due to the tax effect of ₹45,31,859, it had instructions to withdraw the appeal in view of CBDT Circular No. 03/2018. The revenue prayed for liberty to file an application for revival of the appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 324 of 2018 Decided on : 20.03.2019 Commissioner of Income Tax (Exemptions), Chandigarh . . . Appellant(s) Versus M/s All India Pingalwara Society . . . Respondent(s) CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MRS. JUSTICE MANJARI NEHRU KAUL PRESENT: Mr. Ajay Aggarwal, Advocate for Mr. Denesh Goyal, Sr. Standing Counsel for the appellant(s). **** AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the appellant-revenue states that since the tax effect involved is `45,31,859/-, 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 March 20, 2019 J.Ram (MANJARI NEHRU KAUL) JUDGE Whether speaking/reasoned: Yes/No Whether Reportable: Yes/No JAWALA RAM 2019.03.26 11:59 I attest to the accuracy and authenticity of this document Chandigarh

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