PR COMMISSIONER OF INCOME TAX I CHANDIGARH vs. M/S MADHURAJ FOUNDATION SCO NO 20-21 MADHYA MARG SECTOR 9-D CHANDIGARH

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ITA/415/2017HC Punjab & HaryanaPHHC01117631201721 August 2018Bench: MR. JUSTICE SURINDER GUPTA,LOK ADALAT BENCH - 31 pages
AI SummaryWithdrawn

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The High Court dismissed the appeal as withdrawn with liberty granted to the revenue to file an application for revival of the appeal as prayed for.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 construed as an affirmation of the ITAT's order on merits. Furthermore, the legal issue that the revenue claimed was 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 The operative direction was the dismissal of the appeal as withdrawn with liberty.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 was filed by the Principal Commissioner of Income Tax-I, Chandigarh (appellant-revenue) against M/s Madhuraj Foundation, Chandigarh (respondent-assessee). The appeal challenged an order of the Income Tax Appellate Tribunal (ITAT). The tax effect involved in the appeal was ₹ 20,70,296. The revenue sought to withdraw the appeal in view of Circular No. 03/2018 dated 11th July, 2018, issued by the Central Board of Direct Taxes, which sets monetary limits for filing appeals. The revenue requested liberty to file an application for revival of the appeal if something further survived.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the revenue in view of CBDT Circular No. 03/2018, with liberty to revive. The revenue argued that due to the tax effect being below the threshold stipulated in CBDT Circular No. 03/2018, they had instructions to withdraw the appeal. They further prayed for liberty to revive the appeal if circumstances warranted. The judgment does not record any specific arguments from the assessee regarding the withdrawal or the liberty to revive.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-415-2017 (O&M) Date of Decision: 21.8.2018 Principal Commissioner of Income Tax-I, Chandigarh ...Appellant. Versus M/s Madhuraj Foundation, Chandigarh ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Ms. Urvashi Dhugga, Sr. Standing Counsel for the appellant. Ms. Radhika Suri, Senior Advocate with Mr. Manpreet Singh Kanda, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 20,70,296/-, she 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, she 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 August 21, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No GURBACHAN SINGH 2018.08.27 11:35 I attest to the accuracy and integrity of this document

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