THE PR. COMMISSIONER OF INCOME TAX-2, CHANDIGARH vs. M/S GRS HEALTHCARE (PVT.) LTD.

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ITA/325/2018HC Punjab & HaryanaPHHC01119183201801 April 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The High Court dismissed the appeal as withdrawn with liberty granted to the Revenue to file an application for revival of the appeal as prayed for.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 case. The specific findings on the merits of the ITAT's order are not discussed as the appeal was withdrawn.

What were the facts?

The appellant, the Principal Commissioner of Income Tax-2, Chandigarh (Revenue), filed an appeal against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is M/s GRS Healthcare (Pvt.) Ltd. (assessee). The appeal was filed for assessment year(s) not specified in the judgment. The amount in dispute is stated to be ₹ 27,54,110/-. The procedural history is that the Revenue, through its counsel, sought to withdraw the present appeal.

What were the issues?

1. Whether the appeal can be withdrawn by the Revenue in view of the CBDT Circular No. 03/2018 dated 11th July, 2018, considering the tax effect involved? (Question of law) Assessee's Contentions: Not recorded in the judgment. Revenue's Contentions: The Revenue's counsel stated that due to the tax effect of ₹ 27,54,110/-, they have instructions to withdraw the appeal in accordance with CBDT Circular No. 03/2018. They also prayed for liberty to file an application for revival of the appeal if something survives therein.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 102 ITA No.325 of 2018 (O&M)

Decided on : 01.04.2019 The Pr. Commissioner of Income Tax-2, Chandigarh . . . Appellant Versus M/s GRS Healthcare (Pvt.) Ltd. . . . Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MRS. JUSTICE MANJARI NEHRU KAUL Present: Mr. Yogesh Putney, Sr. Standing Counsel and Mr. Ajiteshwar Singh, Advocate for the appellant-Revenue. **** AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the appellant-revenue states that since the tax effect involved is ` 27,54,110/-, 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 April 01, 2019 sonia gugnani (MANJARI NEHRU KAUL) JUDGE Whether speaking/reasoned:

Yes/No Whether Reportable:

Yes/No SONIA GUGNANI 2019.04.03 12:11 I attest to the accuracy and integrity of this document

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