PR. COMMISSIONER OF INCOME TAX, PANCHKULA vs. M/S PANCHKULA GOLF CLUB, 903, SECTOR-3, PANCHKULA

PDF · subscribers
ITA/380/2017HC Punjab & HaryanaPHHC01117592201721 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The High Court dismissed the appeal as withdrawn, granting the liberty prayed for by the revenue to file an application for revival of the appeal.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 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. The operative direction was the dismissal of the appeal as withdrawn with liberty to revive. No specific issue was left undecided, rather the legal issue was expressly left open for future adjudication.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Panchkula (the revenue) against M/s Panchkula Golf Club, Panchkula (the assessee). The assessment year(s) are not explicitly stated. The appeal challenges an order passed by the Income Tax Appellate Tribunal (ITAT). The amount in dispute is ₹25,39,744. The revenue sought to withdraw the appeal based on CBDT Circular No. 03/2018 dated 11th July, 2018, which provides for withdrawal of appeals where the tax effect is below a certain threshold. The revenue requested liberty to revive the appeal if circumstances warranted.

What were the issues?

1. Whether the revenue is entitled to withdraw the appeal in light of CBDT Circular No. 03/2018, and if so, whether liberty should be granted to revive the appeal. Assessee's Contentions: The judgment does not record any specific contentions made by the assessee. The assessee's counsel was present but no arguments are detailed. Revenue's Contentions: The revenue, through its learned counsel, stated that the tax effect involved was ₹25,39,744. Relying on Circular No. 03/2018 dated 11th July, 2018, issued by the Central Board of Direct Taxes, New Delhi, the revenue sought to withdraw the present appeal. The revenue prayed for liberty to file an application for revival of the appeal in case something survives therein.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-380-2017 (O&M) Date of Decision: 21.8.2018 Principal Commissioner of Income Tax, Panchkula ...Appellant. Versus M/s Panchkula Golf Club, Panchkula ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Yogesh Putney, Sr. Standing Counsel for the appellant. 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 ` 25,39,744/-, 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 21, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No GURBACHAN SINGH 2018.08.27 11:35 I attest to the accuracy and integrity of this document

Recent GST High Court judgments

Search GST case law →