PR. COMMISSIONER OF INCOME TAX (CENTRAL) GURGOAN vs. M/S B.L MEHTA CONSTRUCTION PVT.LTD

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ITA/36/2018HC Punjab & HaryanaPHHC01119221201818 September 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The High Court dismissed the appeal as withdrawn. The court granted the revenue the liberty to file an application for revival of the appeal as prayed for. It was clarified that the withdrawal of the appeal by the revenue would not be considered an affirmation of the Income Tax Appellate Tribunal's order on merits. Furthermore, the court stated that the legal issue claimed by the revenue was left open to be adjudicated in an appropriate case. The judgment does not specify the specific order or action under challenge, nor does it detail the procedural history beyond the filing of the appeal.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (Central), Gurgaon (the revenue) against M/s B.L. Mehta Construction Pvt. Ltd., Chandigarh (the assessee). The appeal was filed before the High Court of Punjab & Haryana at Chandigarh. The tax effect involved in the appeal was ₹35,95,406/-. 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.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the revenue, and if so, with what liberty. The revenue argued that due to the tax effect being ₹35,95,406/-, it had instructions to withdraw the appeal in accordance with CBDT Circular No. 03/2018. The revenue further prayed for liberty to file an application for revival of the appeal if any aspect of the matter survived. The assessee's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-36-2018 Date of Decision: 18.9.2018 Principal Commissioner of Income Tax (Central), Gurgaon ...Appellant. Versus M/s B.L. Mehta Construction Pvt. Ltd., Chandigarh ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Rajesh Sethi, Sr. Standing Counsel for the appellant. Mr. Nitin Kaushal, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 35,95,406/-, 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 September 18, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No GURBACHAN SINGH 2018.09.25 15:14 I attest to the accuracy and integrity of this document

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