PR.COMMISSIONER OF INCOME TAX, PANCHKULA vs. M/S HARYANA TOURISM CORPORATION LTD.,SCO 17-19 SECTOR 17-B,CHANDIGARH

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ITA/39/2018HC Punjab & HaryanaPHHC01119254201830 July 2018Bench: MR. JUSTICE AJAY KUMAR MITTAL,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryWithdrawn

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The High Court dismissed the appeal as withdrawn, granting the revenue the liberty to file an application for revival of the appeal as prayed for.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 ITAT's order on merits. Furthermore, the legal issue claimed by the revenue was explicitly left open to be adjudicated in an appropriate case. No specific findings were made on the substantive issues of the appeal, as it was disposed of on a procedural ground.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Panchkula (the revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is M/s Haryana Tourism Corporation Ltd. The assessment year(s) are not explicitly stated in the provided text. The appeal was filed against the order of the ITAT. The tax effect involved in the appeal was ₹9,11,533/-. The revenue sought to withdraw the appeal based on CBDT Circular No. 03/2018 dated 11th July, 2018.

What were the issues?

1. Whether the revenue is permitted to withdraw the appeal based on the tax effect and CBDT Circular No. 03/2018? The revenue argued that due to the tax effect being below the threshold stipulated in CBDT Circular No. 03/2018, they have instructions to withdraw the appeal. They also prayed for liberty to file an application for revival of the appeal if something survives therein. The respondent's arguments are not recorded in the provided text. The ITAT's decision on the merits of the case is not discussed as the appeal was withdrawn.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 39 of 2018 (O&M) Decided on : 30.07.2018 Pr. Commissioner of Income Tax, Panchkula . . . Appellant(s) Versus M/s Haryana Tourism Corporation Ltd. . . . Respondent(s) CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE AVNEESH JHINGAN PRESENT: Mr. Yogesh Putney, Sr. Standing Counsel for the appellant(s). Mr. Deepak Manchanda, Advocate for the respondent(s). **** AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the appellant-revenue states that since the tax effect involved is ` 9,11,533/-, he has instructions to withdraw the present appeal in view of the circular No.03/2018, dated 11th July, 2018, issued by the C.B.D.T., New Delhi. However, he 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 J.Ram (AVNEESH JHINGAN) JUDGE Whether speaking/reasoned: Yes/No Whether Reportable: Yes/No Jawala Ram 2018.08.04 13:15 I attest to the accuracy and authenticity of this document Chandigarh

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