COMMISSIONER OF INCOME TAX PATIALA vs. MAHARAJA AMARINDER SINGH

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ITA/373/2010HC Punjab & HaryanaPHHC01093300201021 September 2016Bench: MR. JUSTICE RAMENDRA JAIN,MR. JUSTICE ASHUTOSH MOHUNTA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn. It granted the liberty as prayed for by the Revenue to file an application for revival of the appeal. The Court clarified that the withdrawal of the appeal by the Revenue would not be considered 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 did not decide the substantive merits of the appeal.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Patiala (Revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Maharaja Amarinder Singh (Assessee). The appeal concerns assessment year(s) not specified in the judgment. The Revenue sought to withdraw the appeal due to a tax effect of approximately ₹1,34,907, citing CBDT Circular No. 21/2015. The Revenue also requested liberty to revive the appeal if circumstances changed. The High Court heard the matter on 21.09.2016.

What were the issues?

1. Whether the Revenue is permitted to withdraw the appeal given the tax effect and CBDT Circular No. 21/2015, and if liberty should be granted to revive the appeal. (Question of procedure and administrative policy). Contentions: Assessee: No specific contentions recorded for the assessee regarding the withdrawal or liberty to revive. Revenue: The Revenue, through its counsel, stated that due to the tax effect being approximately ₹1,34,907, it had instructions to withdraw the appeal in accordance with CBDT Circular No. 21/2015. The Revenue prayed for liberty to file an application for revival of the appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-373-2010 (O&M) Date of decision:- 21.09.2016 The Commissioner of Income Tax, Patiala ...Appellant Versus Maharaja Amarinder Singh ...Respondent CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE HON’BLE MR. JUSTICE DEEPAK SIBAL Present:- Mr. Zora Singh Klar, Advocate, for the appellant. Mr. Akshay Bhan, Senior Advocate, with Mr. Alok Mittal, Advocate, and Mr. Amandeep Singh Talwar, Advocate, for the respondent. * * * * S.J. VAZIFDAR, C.J. (ORAL) Learned counsel for the appellant-revenue states that since the tax effect involved is ` 1,34,907/- (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) CHIEF JUSTICE (DEEPAK SIBAL) JUDGE 21.09.2016 Amodh Whether speaking/reasoned Yes/No Whether reportable Yes/No Amodh Sharma 2016.09.21 15:35 I attest to the accuracy and authenticity of this document chandigarh

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