PR. COMMISSIONER OF INCOME TAX, GURGAON vs. M/S BEEKMAN HELIX INDIA CONSULTING PVT. LTD.

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ITA/401/2017HC Punjab & HaryanaPHHC01117616201708 October 2018Bench: MR. JUSTICE AJAY KUMAR MITTAL,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the application for withdrawal of the appeal. The appeal was dismissed as withdrawn with liberty granted to the revenue to file an application for revival of the appeal as prayed for.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 ITAT's order on merits. Furthermore, the legal issue claimed by the revenue was expressly left open to be adjudicated in an appropriate case. The operative direction was the dismissal of the appeal as withdrawn with liberty.

What were the facts?

The appeal, ITA-401-2017, was filed by the Principal Commissioner of Income Tax, Gurgaon (the revenue) against M/s Beekman Helix India Consulting (P) Ltd., Gurgaon (the assessee). The assessment year(s) are not explicitly stated. The appeal challenges an order passed by the Income Tax Appellate Tribunal (ITAT). The tax effect involved in the appeal is ₹16,74,491/-. An application for withdrawal of the appeal was filed by the revenue, citing Circular No. 3/2018 dated 11.07.2018 issued by the CBDT. The High Court heard the application and the main appeal on 8.10.2018.

What were the issues?

1. Whether the revenue is permitted to withdraw the appeal in light of CBDT Circular No. 3/2018, and if so, with what liberty? The revenue, through its counsel, stated that it had instructions to withdraw the appeal due to the tax effect being ₹16,74,491/-, in accordance with CBDT Circular No. 03/2018. The revenue prayed for liberty to file an application for revival of the appeal if something survives therein. The judgment does not record any arguments from the assessee.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CM-21851-CII-2018 IN/AND ITA-401-2017 (O&M) Date of Decision: 8.10.2018 The Principal Commissioner of Income Tax, Gurgaon ...Appellant. Versus M/s Beekman Helix India Consulting (P) Ltd., Gurgaon ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Tajender K. Joshi, Sr. Standing Counsel for the appellant. AJAY KUMAR MITTAL, J. CM-21851-CII-2018 This is an application for withdrawal of ITA-401-2017 in reference to Circular No.3/2018 dated 11.7.2018 issued by CBDT. The application is allowed and at the oral request of the learned counsel for the appellant, the hearing in the main case is preponed from 16.11.2018 to today itself. ITA-401-2017 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 16,74,491/-, 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 October 8, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No GURBACHAN SINGH 2018.10.10 12:36 I attest to the accuracy and integrity of this document

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