THE PR. COMMISSIONER OF INCOME TAX-2 CHANDIGARH vs. SH HARDEEP SINGH BHAMRA {HUF} #815,PHASE 3B1,MOHALI NOW AT # 1231 SEC 43 CHD

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ITA/346/2017HC Punjab & HaryanaPHHC01117554201725 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The High Court dismissed the appeal as withdrawn, granting the revenue the liberty to file an application for revival of the appeal as prayed for.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 considered an affirmation of the ITAT's order on merits. Furthermore, the legal issue, as claimed by the revenue, was left open to be adjudicated in an appropriate case. The judgment also stated that all pending miscellaneous applications would be disposed of by this order.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-2, Chandigarh (revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The assessment year(s) are not explicitly stated. The amount in dispute is ₹11,84,535. The procedural history involves the revenue seeking to withdraw the appeal due to the tax effect being below the threshold stipulated in a CBDT circular.

What were the issues?

1. Whether the revenue is permitted to withdraw the appeal, given the tax effect and the CBDT circular No. 03/2018 dated 11th July, 2018. The revenue argued that due to the tax effect of ₹11,84,535, they have instructions to withdraw the appeal in accordance with CBDT circular No. 03/2018. They prayed for liberty to file an application for revival of the appeal if something survives. The judgment does not record any arguments from the respondent (assessee).

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 346 of 2017 (O&M) Decided on : 25.07.2018 Pr. Commissioner of Income Tax-2, Chandigarh . . . Appellant(s) Versus Hardeep Singh Bhamra . . . 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. B.M. Monga, Advocate and Mr. Rohit Kaura, Advocate, for the respondent(s). **** AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the appellant-revenue states that since the tax effect involved is ` 11,84,535/-, 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. 3. This order shall also dispose of all the pending misc. applications. (AJAY KUMAR MITTAL) JUDGE July 25, 2018 J.Ram (AVNEESH JHINGAN) JUDGE Whether speaking/reasoned: Yes/No Whether Reportable: Yes/No Jawala Ram 2018.07.31 11:10 I attest to the accuracy and authenticity of this document Chandigarh

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