COMMISSIONER OFINCOME TAX LUDHIANA vs. SANJEEV GOYAL

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ITA/352/2014HC Punjab & HaryanaPHHC01109499201426 July 2018Bench: MR. JUSTICE AJAY KUMAR MITTAL,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the revenue's appeal to be dismissed as withdrawn, granting the liberty to file an application for revival of the appeal as prayed for.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 its merits. Furthermore, the High Court explicitly stated that the legal issue claimed by the revenue was being left open to be adjudicated in an appropriate future case. The Court also ordered the withdrawal of the cross-objections and associated applications filed by the respondent assessee, as prayed for by their counsel.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Central), Ludhiana (the revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Shri Sanjeev Goyal (the assessee). The tax effect involved in the appeal was ₹ 45,00,000/-. 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. The revenue also prayed for liberty to file an application for revival of the appeal if something survived. The respondent assessee prayed for withdrawal of cross-objections and related applications.

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 due to the tax effect being ₹ 45,00,000/-, it had instructions to withdraw the appeal in light of CBDT Circular No. 03/2018. The revenue further prayed for liberty to revive the appeal if circumstances warranted. The revenue did not argue on the merits of the ITAT's order. The assessee did not present any arguments on the revenue's appeal but prayed for the withdrawal of its own cross-objections and applications.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-352-2014 and X-Obj-188-CII-2015 (O&M) Date of Decision: 26.7.2018 The Commissioner of Income Tax (Central), Ludhiana ...Appellant. Versus Shri Sanjeev Goyal ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Rajesh Katoch, 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 ` 45,00,000/-, 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. 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 26, 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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