THE COMMISSIONER OF INCOME-TEX PATIALA vs. SARABJIT SINGH KANDHARI

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ITA/330/2015HC Punjab & HaryanaPHHC01109974201530 July 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The High Court dismissed the appeal filed by the revenue as withdrawn, granting the liberty as prayed for to file an application for revival of the appeal. 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. The legal issue, as claimed by the revenue, was left open to be adjudicated in an appropriate case. The Court also ordered the withdrawal of the cross-objections and applications filed by the respondent (assessee) as prayed for.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax, Patiala (the revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Shri Sarabjit Singh Kandhari (the assessee). The appeal was filed for assessment year(s) not explicitly stated in the provided text. The revenue sought to withdraw the appeal and associated applications due to a tax effect of ₹27,99,838, citing Circular No. 03/2018 dated 11th July 2018 issued by the CBDT. The revenue also requested liberty to revive the appeal if circumstances changed. The assessee prayed for the withdrawal of their cross-objections and related applications.

What were the issues?

1. Whether the revenue is permitted to withdraw its appeal and associated applications, and if liberty should be granted to revive the appeal. The revenue argued that due to the tax effect of ₹27,99,838, it had instructions to withdraw the appeal and applications in accordance with CBDT Circular No. 03/2018. They further prayed for liberty to file an application for revival of the appeal. The assessee argued for the withdrawal of their cross-objections and applications.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-330-2015 (O&M) and X-Obj-265-CII-2016 (O&M) Date of Decision: 30.7.2018 The Commissioner of Income Tax, Patiala ...Appellant. Versus Shri Sarabjit Singh Kandhari ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Z.S. Klar, Sr. Standing Counsel for the appellant. Mr. Sachin Bhardwaj, Advocate and Mr. Divya Suri, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 27,99,838/-, he has instructions to withdraw the present appeal as well as the applications 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 30, 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

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