COMMIMSSIONER OF INCOME TAX (TDS) CHANDIGARH vs. GURU NANAK DEV, UNIVERSITY AMRITSAR
What did the High Court hold?
The High Court dismissed the appeal as withdrawn, granting the revenue the liberty to file an application for revival of the appeal as prayed for.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 Income Tax Appellate Tribunal's order on merits. Furthermore, the legal issue, as claimed by the revenue, was left open to be adjudicated in an appropriate future case. The operative direction was the dismissal of the appeal as withdrawn with liberty granted.
What were the facts?
The appeal was filed by the Commissioner of Income Tax (TDS), Chandigarh (the revenue) against the Registrar, Guru Nanak Dev University, Amritsar (the assessee). The appeal was filed before the High Court of Punjab & Haryana at Chandigarh. The tax effect involved in the appeal was ₹13,62,854/-. The revenue sought to withdraw the appeal in view of CBDT Circular No. 03/2018 dated 11th July, 2018. 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 revenue is permitted to withdraw the appeal in light of CBDT Circular No. 03/2018, given the tax effect involved. The revenue argued that due to the tax effect being below the threshold stipulated in CBDT Circular No. 03/2018, they had instructions to withdraw the appeal. They requested liberty to revive the appeal if circumstances warranted. The judgment does not record any arguments from the assessee's side.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-389-2014 Date of Decision: 30.7.2018 The Commissioner of Income Tax (TDS), Chandigarh ...Appellant. Versus The Registrar, Guru Nanak Dev University, Amritsar ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Denesh Goyal, Sr. Standing Counsel for the appellant. Mr. K.L. Goyal, Senior Advocate with Mr. Amrit Paul, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 13,62,854/-, 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 July 30, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No Gurbachan Singh 2018.08.01 12:51 I attest to the accuracy and integrity of this document
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