CIT, JALANDHAR vs. M/S THE MERCHANTS

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ITA/37/2010HC Punjab & HaryanaPHHC01093296201001 August 2016Bench: MR. JUSTICE RAMESHWAR SINGH MALIK,MR. JUSTICE SURINDER GUPTA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn with liberty granted to the revenue to file an application for revival of the appeal as prayed for.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 Tribunal's order on merits. Furthermore, the legal issue claimed by the revenue was left open to be adjudicated in an appropriate case. No finding was reached on the merits of the case.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Jalandhar (the revenue) against M/s The Merchants (the assessee). The appeal challenged an order passed by the Income Tax Appellate Tribunal (ITAT). The tax effect involved in the appeal was approximately ₹18,44,784/-. The revenue sought to withdraw the appeal based on CBDT Circular No. 21/2015 dated 10.12.2015.

What were the issues?

1. Whether the revenue is permitted to withdraw the appeal, and if so, under what conditions? The revenue argued that it had instructions to withdraw the present appeal in view of CBDT Circular No. 21/2015, which specifies monetary limits for filing appeals. The revenue prayed for liberty to file an application for revival of the appeal if something survives therein. The judgment does not record any specific arguments from the assessee regarding the withdrawal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-37-2010 (O&M) Date of decision:- 01.08.2016 Commissioner of Income Tax, Jalandhar. ...Appellant Versus M/s The Merchants ...Respondent CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE DEEPAK SIBAL Present:- Mr. Vivek Sethi, Advocate, for the appellant. Mr. S.K. Mukhi, Advocate, for the respondent. * * * * S.J. VAZIFDAR, A.C.J. (ORAL) Learned counsel for the applicant-revenue states that since the tax effect involved is ` 18,44,784/- (approx.), he has instructions to withdraw the present appeal in view of the circular No. 21/2015 dated 10.12.2015 issued by the C.B.D.T., New Delhi. However, he 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. (S.J. VAZIFDAR) ACTING CHIEF JUSTICE (DEEPAK SIBAL) JUDGE 01.08.2016 Amodh Whether speaking/reasoned Yes/No Whether reportable Yes/No Amodh Sharma 2016.08.01 17:09 I attest to the accuracy and authenticity of this document chandigarh

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