PR. COMMOISSIONER OF INCOME TAX (CENTRAL), GURGAON vs. SH. AJAY GOYAL
What did the High Court hold?
The High Court dismissed the appeal as withdrawn with liberty granted to the revenue to file an application for revival of the appeal as prayed for.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 Tribunal's order on merits. Furthermore, the legal issue claimed by the revenue was left open to be adjudicated in an appropriate case. The specific findings or reasoning of the ITAT on the merits of the case were not discussed as the appeal was withdrawn.
What were the facts?
The appeal was filed by the Principal Commissioner of Income Tax (Central), Gurgaon (the revenue) against an order passed by the Income Tax Appellate Tribunal (ITAT). The respondent is Shri Ajay Goel (the assessee). The tax effect involved in the appeal is ₹ 21,53,483/-. The appeal was filed in the High Court of Punjab & Haryana at Chandigarh.
What were the issues?
1. Whether the appeal filed by the revenue should be withdrawn in view of CBDT Circular No. 03/2018 dated 11th July, 2018, considering the tax effect involved. The revenue argued that due to the tax effect being ₹ 21,53,483/-, they have instructions to withdraw the appeal in accordance with the aforementioned circular. The revenue also prayed for liberty to file an application for revival of the appeal if something survives therein. No arguments were recorded for the respondent (assessee).
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-391-2017 Date of Decision: 18.9.2018 Principal Commissioner of Income Tax (Central), Gurgaon ...Appellant. Versus Shri Ajay Goel ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Rajesh Sethi, Sr. Standing Counsel for the appellant. None for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 21,53,483/-, 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 Dismissed as withdrawn with liberty as prayed for.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 18, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No GURBACHAN SINGH 2018.09.25 15:14 I attest to the accuracy and integrity of this document
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