PR.COMMISSIONER OF INCOME TAX -1 CHANDIGARH vs. M/S INTERNATIONAL FRESH FARM PRODUCTS (INDIA )LTD # 3 SEC 5 CHD

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ITA/40/2018HC Punjab & HaryanaPHHC01119266201818 August 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The High Court dismissed the appeal as withdrawn. The court granted the revenue the liberty to file an application for revival of the appeal if something survived therein. It was 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 court stated that the legal issue, as claimed by the revenue, was being left open to be adjudicated in an appropriate case. No specific finding was given on the merits of the case, as the appeal was withdrawn by the revenue.

What were the facts?

The Principal Commissioner of Income Tax-1, Chandigarh (appellant-revenue) filed an appeal before the High Court of Punjab and Haryana against an order of the Income Tax Appellate Tribunal (ITAT). The appeal was filed for the assessment year(s) not specified in the judgment. The amount in dispute was ₹10,20,649/-. The revenue sought to withdraw the appeal based on CBDT Circular No. 03/2018 dated July 11, 2018, which provides guidelines for withdrawal of appeals based on tax effect. The revenue also requested liberty to revive the appeal if circumstances warranted.

What were the issues?

1. Whether the appeal filed by the revenue should be dismissed as withdrawn in view of CBDT Circular No. 03/2018 and the tax effect involved. The assessee's contentions are not recorded in the judgment. The revenue's contention was that due to the tax effect being ₹10,20,649/-, the appeal should be withdrawn in accordance with CBDT Circular No. 03/2018. The revenue also sought liberty to revive the appeal if any aspect of the matter survived.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 40 of 2018 Decided on : 18.08.2018 Pr. Commissioner of Income Tax-1, Chandigarh . . . Appellant(s) Versus M/s International Fresh Farm Products (India) Ltd. . . . Respondent(s) CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE AVNEESH JHINGAN PRESENT: Ms. Urvashi Dhugga, Sr. Standing Counsel for the appellant(s). **** AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the appellant-revenue states that since the tax effect involved is ` 10,20,649/-, she 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, she 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 August 18, 2018 J.Ram (AVNEESH JHINGAN) JUDGE Whether speaking/reasoned: Yes/No Whether Reportable: Yes/No JAWALA RAM 2018.08.21 14:12 I attest to the accuracy and authenticity of this document Chandigarh

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