COMMIMSSIONER OF INCOME TAX (TDS) CHANDIGARH vs. GURU NANAK DEV, UNIVERSITY AMRITSAR

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ITA/353/2014HC Punjab & HaryanaPHHC01109500201430 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The High Court dismissed the appeal as withdrawn, granting the revenue the liberty to file an application for revival of the appeal as prayed for.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 construed as 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 future case. The operative direction was the dismissal of the appeal as withdrawn with liberty to revive.

What were the facts?

The Commissioner of Income Tax (TDS), Chandigarh (the revenue) filed an appeal before the High Court of Punjab & Haryana at Chandigarh against an order passed by the Income Tax Appellate Tribunal (ITAT). The appeal was filed for the assessment year(s) not specified in the judgment. The amount in dispute was ₹ 24,86,365/-. 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 also requested liberty to revive the appeal if circumstances warranted.

What were the issues?

1. Whether the revenue is permitted to withdraw the appeal in light of the tax effect and the CBDT Circular No. 03/2018. The revenue argued that due to the tax effect being ₹ 24,86,365/-, which falls within the monetary limits prescribed by CBDT Circular No. 03/2018, it had instructions to withdraw the appeal. The revenue also sought liberty to revive the appeal. The judgment does not record any arguments from the respondent (Registrar, Guru Nanak Dev University, Amritsar).

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-353-2014 Date of Decision: 30.7.2018 The Commissioner of Income Tax (TDS), Chandigarh ...Appellant. Versus The Registrar, Guru Nanak Dev University, Amritsar ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Denesh Goyal, Sr. Standing Counsel for the appellant. Mr. K.L. Goyal, Senior Advocate with Mr. Amrit Paul, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 24,86,365/-, 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 30, 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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