COMMISSIONER OF INCOME TAX-II JALANDHAR vs. TEJINDER SINGH

PDF · subscribers
ITA/338/2014HC Punjab & HaryanaPHHC01109484201420 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The High Court dismissed the appeal as withdrawn, granting liberty to the revenue to file an application for revival of the appeal as prayed for.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 claimed by the revenue was expressly left open to be adjudicated in an appropriate case. The operative direction was the dismissal of the appeal with liberty to revive, and the finding on the merits of the ITAT's order was not addressed.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-II, Jalandhar (the revenue) against Shri Tejinder Singh (the assessee). The appeal challenged an order of the Income Tax Appellate Tribunal (ITAT). The tax effect involved in the appeal was ₹38,51,426. The revenue sought to withdraw the appeal based on Circular No. 03/2018 dated 11th July 2018, issued by the Central Board of Direct Taxes (CBDT). The revenue requested liberty to file an application for revival of the appeal if any aspect survived.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the revenue, considering the tax effect and the CBDT circular. The revenue argued that due to the tax effect being ₹38,51,426, it had instructions to withdraw the appeal in accordance with CBDT Circular No. 03/2018. The revenue also prayed for liberty to revive the appeal if any part of it survived. The judgment does not record any specific arguments from the assessee's side regarding the withdrawal or the tax effect. The core issue revolves around the revenue's right to withdraw the appeal under the specified circumstances and the conditions attached to such withdrawal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-338-2014 Date of Decision: 20.7.2018 The Commissioner of Income Tax-II, Jalandhar ...Appellant. Versus Shri Tejinder Singh ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Vivek Sethi, Sr. Standing Counsel for the appellant. Mr. Saurabh Kapoor, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 38,51,426/-, 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 July 20, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No Gurbachan Singh 2018.07.23 14:41 I attest to the accuracy and integrity of this document

Recent GST High Court judgments

Search GST case law →