COMMISSIONER OFINCOME TAX LUDHIANA vs. MOHINDER GUPTA

PDF · subscribers
ITA/328/2014HC Punjab & HaryanaPHHC01109473201426 July 2018Bench: MR. JUSTICE AJAY KUMAR MITTAL,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the revenue's request to withdraw the appeal, granting liberty to file an application for revival if something survives. It clarified that the withdrawal would not be considered an affirmation of the ITAT's order on merits, and the legal issue raised by the revenue was left open for adjudication in an appropriate case. The court also ordered the withdrawal of the assessee's cross-objections and associated applications as prayed for. The judgment does not record any decision on the merits of the substantive dispute between the parties.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Central), Ludhiana (the revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Shri Mohinder Gupta (the assessee). The tax effect involved in the appeal was ₹ 22,54,950/-. The revenue sought to withdraw the appeal in view of Circular No. 03/2018 dated 11th July, 2018, issued by the CBDT. The respondent also prayed for withdrawal of the cross-objections and related applications. The High Court was hearing the appeal and the cross-objections.

What were the issues?

1. Whether the revenue is permitted to withdraw the appeal in light of CBDT Circular No. 03/2018, and if so, with what liberty? The revenue argued that due to the tax effect being below the threshold stipulated in CBDT Circular No. 03/2018, it had instructions to withdraw the appeal. It prayed for liberty to revive the appeal if circumstances warranted. The revenue did not argue on the merits of the ITAT order. The assessee argued for the withdrawal of its cross-objections and related applications.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-328-2014 and X-Obj. No.194-CII-2015 Date of Decision: 26.7.2018 The Commissioner of Income Tax (Central), Ludhiana ...Appellant. Versus Shri Mohinder Gupta ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Rajesh Katoch, Sr. Standing Counsel for the appellant. Mr. Manpreet Singh Kanda, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 22,54,950/-, he 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, 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. 3. Learned counsel for the respondent prays for withdrawal of the cross-objections and the applications filed therewith. 4. Ordered accordingly. (AJAY KUMAR MITTAL) JUDGE July 26, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No Gurbachan Singh 2018.08.01 12:51 I attest to the accuracy and integrity of this document

Recent GST High Court judgments

Search GST case law →