COMMISSIONER OF INCOME TAX PATIALA vs. MAHARAJA AMARINDER SINGH

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ITA/375/2010HC Punjab & HaryanaPHHC01093302201021 September 2016Bench: MR. JUSTICE ASHUTOSH MOHUNTA,MR. JUSTICE RAMENDRA JAIN1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn, granting the liberty as prayed for by the revenue. 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 Court explicitly stated that the legal issue claimed by the revenue was being left open to be adjudicated in an appropriate future case. This means the substantive merits of the case were not decided, and the revenue's right to pursue the matter in a different context was preserved, subject to the conditions of the liberty granted.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Patiala (appellant-revenue) against Maharaja Amarinder Singh (respondent-assessee). The assessment year(s) are not specified. The appeal challenges an order passed by the Income Tax Appellate Tribunal (ITAT). The tax effect involved in the appeal is approximately ₹1,54,171/-. The revenue sought to withdraw the appeal based on CBDT Circular No. 21/2015 dated 10.12.2015, which provides for withdrawal of appeals where the tax effect is below a certain threshold. The revenue also requested liberty to revive the appeal if circumstances warranted.

What were the issues?

1. Whether the revenue is entitled to withdraw the appeal in view of CBDT Circular No. 21/2015, and if so, whether liberty should be granted to revive the appeal. The revenue argued that the tax effect of ₹1,54,171/- is below the threshold specified in CBDT Circular No. 21/2015, and therefore, it has instructions to withdraw the appeal. The revenue further contended that liberty should be granted to revive the appeal in case something survives therein. The judgment does not record any specific arguments from the assessee on these points, other than their presence through counsel.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-375-2010 (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 ` 1,54,171/- (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 15:36 I attest to the accuracy and authenticity of this document chandigarh

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