PR. COMMOISSIONER OF INCOME TAX (CENTRAL), GURGAON vs. SH. AMIT KATYAL, C-654, NEW FRIENDS COLONY, NEW DELHI
What did the High Court hold?
The High Court dismissed the appeal as withdrawn. It granted the liberty to the revenue 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 ITAT's order on merits. Furthermore, the Court explicitly stated that the legal issue, as claimed by the revenue, was being left open to be adjudicated in an appropriate case. Therefore, no finding was reached on the substantive merits of the appeal, and the operative direction was the dismissal of the appeal with liberty to revive.
What were the facts?
The appeal was filed by the Principal Commissioner of Income Tax (Central), Gurgaon (the revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Shri Amit Katyal. The tax effect involved in the appeal was ₹ 33,32,340/-. The appeal was filed for the assessment year(s) not specified in the judgment. 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 (CBDT). The revenue also requested liberty to file an application for revival of the appeal if something survived.
What were the issues?
1. Whether the revenue should be permitted to withdraw the appeal, considering the tax effect and the CBDT circular, and whether liberty should be granted to revive the appeal. Contentions: Assessee: No arguments recorded as none appeared for the respondent. Revenue: The revenue, through its learned counsel, stated that the tax effect involved was ₹ 33,32,340/- and sought to withdraw the appeal in view of CBDT Circular No. 03/2018. The revenue prayed for liberty to file an application for revival of the appeal in case something survived.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH
ITA-389-2017
Date of Decision: 5.9.2018
Principal Commissioner of Income Tax (Central), Gurgaon
...Appellant.
Versus
Shri Amit Katyal
...Respondent.
CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL.
HON'BLE MR. JUSTICE AVNEESH JHINGAN.
PRESENT: Mr. Rajesh Sethi, Sr. Standing Counsel with
Ms. Pridhi Jaswinder Sandhu, Advocate and
Mr. Arun Biriwal, Advocate for the appellant.
None for the respondent.
AJAY KUMAR MITTAL, J.
Learned counsel for the appellant-revenue states that since the tax effect involved is ` 33,32,340/-, 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
September 5, 2018
(AVNEESH JHINGAN) gbs
JUDGE
Whether Speaking/Reasoned
Yes/No
Whether Reportable
Yes/No
GURBACHAN SINGH 2018.09.14 17:36 I attest to the accuracy and integrity of this document
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