CIT-I CHANDIGARH vs. PARTAP HOON PROP. M/S CHARISMA GOLDWHELLS

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ITA/34/2010HC Punjab & HaryanaPHHC01093263201019 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The High Court dismissed the appeal as withdrawn. It granted the revenue liberty 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 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. No specific findings on the merits of the case were made.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-I, Chandigarh (revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The assessee was Sh. Partap Hoon, Prop. M/s Charisma Goldwheels, Chandigarh. The appeal concerned assessment year(s) not specified in the judgment. The revenue sought to withdraw the appeal due to a tax effect of ₹41,65,944/-, in accordance with CBDT Circular No. 03/2018 dated 11th July, 2018. The revenue requested liberty to file an application for revival of the appeal if circumstances warranted.

What were the issues?

1. Whether the revenue should be permitted to withdraw the appeal, and if so, with what liberty. The revenue argued that the tax effect was below the threshold stipulated in CBDT Circular No. 03/2018, thus necessitating withdrawal. The revenue also sought liberty to revive the appeal. The judgment does not record any specific arguments from the assessee regarding the withdrawal or the liberty sought by the revenue. The core issue is the procedural disposition of the appeal based on the revenue's instructions and the applicable circular.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 34 of 2010 Decided on : 19.07.2018 Commissioner of Income Tax-I, Chandigarh . . . Appellant(s) Versus Sh. Partap Hoon, Prop. M/s Charisma Goldwheels, Chandigarh . . . Respondent(s) CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE AVNEESH JHINGAN PRESENT: Ms. Urvashi Dhugga, Sr. Standing Counsel for the appellant(s). Mr. M.S. Kanda, Advocate for the respondent(s). **** AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the appellant-revenue states that since the tax effect involved is ` 41,65,944/-, she 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, she 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 19, 2018 J.Ram (AVNEESH JHINGAN) JUDGE Whether speaking/reasoned: Yes/No Whether Reportable: Yes/No Jawala Ram 2018.07.24 12:08 I attest to the accuracy and authenticity of this document Chandigarh

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