PR. COMMOISSIONER OF INCOME TAX (CENTRAL), GURGAON vs. SMT. RANI VERMA

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ITA/333/2017HC Punjab & HaryanaPHHC01117540201718 September 2018Bench: MR. JUSTICE AJAY KUMAR MITTAL,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the appeal to be dismissed as withdrawn, with liberty granted to the revenue to file an application for revival of the appeal as prayed for.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 construed as an affirmation of the ITAT's order on its 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 future case. The Court did not decide the substantive merits of the appeal.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (Central), Gurgaon (the revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Smt. Rani Verma (the assessee). The assessment year(s) are not specified. The amount in dispute is ₹7,75,425/-. The revenue sought to withdraw the appeal based on CBDT Circular No. 03/2018, dated 11th July, 2018, which provides for withdrawal of appeals where the tax effect is below a certain threshold. The revenue also requested liberty to revive the appeal if circumstances warranted.

What were the issues?

1. Whether the revenue is entitled to withdraw the appeal in view of CBDT Circular No. 03/2018, and if so, whether liberty should be granted to revive the appeal. Assessee's arguments: Not recorded. Revenue's arguments: The revenue contended that the tax effect involved in the appeal is ₹7,75,425/-, which falls within the monetary limit prescribed by CBDT Circular No. 03/2018 for withdrawal of appeals. Therefore, the revenue sought permission to withdraw the appeal and requested liberty to file an application for revival of the appeal if any aspect of the matter survived.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-333-2017 Date of Decision: 18.9.2018 Principal Commissioner of Income Tax (Central), Gurgaon ...Appellant. Versus Smt. Rani Verma ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Rajesh Sethi, Sr. Standing Counsel for the appellant. None for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 7,75,425/-, 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. (AJAY KUMAR MITTAL) JUDGE September 18, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No GURBACHAN SINGH 2018.09.25 15:14 I attest to the accuracy and integrity of this document

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