CIT, JALANDHAR-I vs. M/S ASIAN EXIM INTERNATIONAL
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The High Court dismissed the appeal as withdrawn, granting the revenue the liberty to file an application for revival of the appeal as prayed for.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 Income Tax Appellate Tribunal's order on merits. Furthermore, the Court explicitly stated that the legal issue, as claimed by the revenue, was being left open to be adjudicated in an appropriate future case. No specific finding was made on the merits of the original dispute.
What were the facts?
The appeal was filed by the Commissioner of Income Tax, Jalandhar-I (appellant-revenue) against M/s Asian Exim International, Jalandhar (respondent-assessee). The tax effect involved in the appeal was Rs. 4,58,200/-. The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. The judgment was decided on 01.12.2016.
What were the issues?
The primary issue was whether the appeal filed by the revenue should be withdrawn. The revenue, represented by its counsel, stated that it had instructions to withdraw the appeal due to the tax effect being below the threshold stipulated in CBDT Circular No. 21/2015 dated 10.12.2015. The revenue sought liberty to file an application for revival of the appeal if something survives therein. The judgment does not record any specific arguments from the assessee's side regarding the withdrawal or the merits of the case.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
Sr. No. 651 (2)
ITA-403-2010
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.4,58,200/-, 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 Dismissed as withdrawn with liberty as prayed for.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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