CIT, JALANDHAR-I vs. M/S ASIAN EXIM INTERNATIONAL
What did the High Court hold?
The High Court dismissed the appeal as withdrawn with liberty to the revenue to file an application for revival of the appeal as prayed for.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 legal issue, as claimed by the revenue, was left open to be adjudicated in an appropriate case. The Court did not decide the substantive merits of the case.
What were the facts?
The appeal was filed by the Commissioner of Income Tax, Jalandhar-I (the revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is M/s Asian Exim International, Jalandhar. The tax effect involved in the appeal is Rs. 9,25,617/-. The revenue sought to withdraw the appeal based on CBDT Circular No. 21/2015 dated 10.12.2015, which provides guidelines for withdrawal of appeals based on tax effect. The revenue also requested liberty to file an application for revival of the appeal if something survives therein.
What were the issues?
1. Whether the revenue is entitled to withdraw the appeal based on the tax effect and CBDT Circular No. 21/2015, and if so, whether liberty should be granted to revive the appeal. The revenue argued that due to the tax effect being below the threshold stipulated in CBDT Circular No. 21/2015, they have instructions to withdraw the appeal. They further prayed for liberty to file an application for revival of the appeal. The judgment does not record any specific arguments from the respondent.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
Sr. No. 651
ITA-401-2010
Decided on : 01.12.2016 Commissioner of Income Tax, Jalandhar-I, Jalandhar ..... Appellant
VERSUS M/s Asian Exim International, Jalandhar ..... Respondent CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE HON'BLE MR. JUSTICE DEEPAK SIBAL Present: Mr.Vivek Sethi, Advocate, for the appellant. Mr.Sachin Bhardwaj, Advocate, for the respondent.
******* S.J.VAZIFDAR, CHIEF JUSTICE (ORAL) Learned counsel for the appellant-revenue states that since the tax effect involved is Rs.9,25,617/-, he has instructions to withdraw the present appeal in view of the circular No.21/2015, dated 10.12.2015, 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.
[ S.J. VAZIFDAR ] CHIEF JUSTICE 01.12.2016
[ DEEPAK SIBAL ] shamsher JUDGE Whether reasoned/speaking : Yes / No Whether reportable : Yes / No Shamsher Singh 2016.12.01 15:36 I attest to the accuracy and authenticity of this document Chandigarh
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