PR.COMMISSIONER OF INCOME TAX (CENTRAL), GURUGRAM vs. M/S NRM PORTFOLIOS PVT. LTD.
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The High Court dismissed the appeal as withdrawn with liberty granted to the Revenue to file an application for revival of the appeal as prayed for.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 considered an affirmation of the ITAT's order on merits. Furthermore, the legal issue, as claimed by the Revenue, was explicitly left open to be adjudicated in an appropriate future case. The judgment did not delve into the merits of the case or the specific grounds of appeal, focusing solely on the procedural aspect of withdrawal.
What were the facts?
The Principal Commissioner of Income Tax (Central), Gurugram (Revenue) filed an appeal before the High Court of Punjab and Haryana at Chandigarh 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 ₹6,18,000. The Revenue sought to withdraw the appeal based on CBDT Circular No. 03/2018 dated 11th July 2018, which deals with monetary limits for filing appeals. The Revenue also requested liberty to revive the appeal if circumstances warranted.
What were the issues?
1. Whether the Revenue is permitted to withdraw the appeal based on the CBDT Circular No. 03/2018, given the tax effect involved (₹6,18,000)? Assessee's arguments: Not recorded in the judgment. Revenue's arguments: The Revenue, through its learned counsel, stated that due to the tax effect of ₹6,18,000, it had instructions to withdraw the appeal in accordance with CBDT Circular No. 03/2018. The Revenue prayed for liberty to file an application for revival of 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-415-2018 Decided on: 03.05.2019 Pr. Commissioner of Income Tax (Central), Gurugram .... Appellant
Vs M/s. NRM Portfolios Pvt. Ltd. ..... Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MRS. JUSTICE MANJARI NEHRU KAUL Present: Mr. Kunal Sharma, Sr. Standing Counsel for the appellant-Revenue. **** AJAY KUMAR MITTAL
, J (ORAL)
Learned counsel for the appellant-revenue states that since the tax effect involved is `6,18,000/-, he 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, 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. (AJAY KUMAR MITTAL) JUDGE (MANJARI NEHRU KAUL) 03.05.2019 JUDGE Dinesh Whether speaking/reasoned : Yes/No Whether Reportable : Yes/No DINESH KUMAR 2019.05.08 11:26 I attest to the accuracy and integrity of this document
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