THE PR. COMMISSIONER OF INCOME TAX PATIALA vs. SHRI KEWAL SINGH PROP M\S PUNJAB JEWELLERS #914 NEAR GOLGAPPA PATIALA

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ITA/377/2017HC Punjab & HaryanaPHHC01117588201708 August 2018Bench: MR. JUSTICE SURINDER GUPTA,LOK ADALAT BENCH - 31 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The High Court dismissed the appeal as withdrawn.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 construed as an affirmation of the ITAT's order on merits. Furthermore, the court stated that the legal issue, as claimed by the revenue, was being left open to be adjudicated in an appropriate case. No specific finding on the merits of the original dispute was made, as the appeal was withdrawn.

What were the facts?

The Principal Commissioner of Income Tax, Patiala (the revenue) filed an appeal before the High Court of Punjab & Haryana at Chandigarh against an order of the Income Tax Appellate Tribunal (ITAT). The appeal was filed for the assessment year(s) not specified in the judgment. The amount in dispute was ₹ 22,92,060. The procedural history involves the revenue filing the appeal after an order was passed by the ITAT. The present proceedings are before the High Court concerning this appeal.

What were the issues?

1. Whether the revenue is entitled to withdraw the appeal filed before the High Court, given the tax effect involved and the CBDT Circular No. 03/2018. The revenue argued that due to the tax effect of ₹ 22,92,060, they had instructions to withdraw the appeal in accordance with CBDT Circular No. 03/2018, dated 11th July, 2018. They prayed for liberty to file an application for revival of the appeal if something survives therein. 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-377-2017 (O&M) Date of Decision: 8.8.2018 The Principal Commissioner of Income Tax, Patiala ...Appellant. Versus Shri Kewal Singh ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Z.S. Klar, Sr. Standing Counsel for the appellant. Mr. Sachin Bhardwaj, Advocate and Mr. Divya Suri, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 22,92,060/-, 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 August 8, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No GURBACHAN SINGH 2018.08.09 14:00 I attest to the accuracy and integrity of this document

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