PR.COMMISSIONER OF INCOME -TAX -2 CHD vs. JAGDISH MITTER # 1458 SEC 42B CHD

PDF · subscribers
ITA/383/2017HC Punjab & HaryanaPHHC01117595201721 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The High Court dismissed the appeal as withdrawn, granting the revenue liberty to file an application for revival of the appeal as prayed for.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. The Court also disposed of CM-16990-CII-2018.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-2, Chandigarh (the revenue) against Jagdish Mitter (the assessee). The assessment year(s) are not specified. The order or action under challenge is the order of the Income Tax Appellate Tribunal (ITAT). The tax effect involved in the appeal is ₹30,48,009. The revenue sought to withdraw the appeal based on Circular No. 03/2018 dated 11th July 2018, issued by the Central Board of Direct Taxes, New Delhi. The revenue also prayed for liberty to file an application for revival of the appeal if something survived therein.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the revenue, with liberty to revive, in light of CBDT Circular No. 03/2018 and the tax effect involved. This is a procedural issue concerning the withdrawal of the appeal. The revenue argued for withdrawal based on the circular and tax effect. The assessee's arguments are not recorded. The judgment does not record any specific legal issue framed by the Tribunal for decision on merits.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-383-2017 (O&M) Date of Decision: 21.8.2018 Principal Commissioner of Income Tax-2, Chandigarh ...Appellant. Versus Jagdish Mitter ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Ms. Urvashi Dhugga, Sr. Standing Counsel for the appellant. Mr. S.K. Mukhi, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 30,48,009/-, she 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, she 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. 3. CM-16990-CII-2018 is also disposed of. (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 →