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/354/2017HC Punjab & HaryanaPHHC01117563201725 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The High Court dismissed the appeal as withdrawn, granting the revenue the liberty to file an application for revival of the appeal as prayed for.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 case. The Court also stated that this order would dispose of all pending miscellaneous applications.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-2, Chandigarh (revenue) against the order of the Income Tax Appellate Tribunal (ITAT). The assessment year(s) are not explicitly stated. The amount in dispute is ₹ 23,96,335. The procedural history involves the revenue filing the present appeal before the High Court. The revenue's counsel stated that they had instructions to withdraw the appeal due to the tax effect being below the threshold stipulated in CBDT Circular No. 03/2018.

What were the issues?

1. Whether the appeal filed by the revenue should be dismissed as withdrawn, considering the tax effect and the CBDT circular. (Question of law) Contentions: Assessee: Not recorded. Revenue: The revenue, through its learned counsel, sought to withdraw the present appeal in view of CBDT Circular No. 03/2018, dated 11th July, 2018, as the tax effect involved was ₹ 23,96,335. The revenue also prayed for liberty to file an application for revival of the appeal if something survives therein.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 354 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 ` 23,96,335/-, 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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