PR . COMMISSIONER OF INCOME TAX (CENTRAL),GURGAON vs. M/S HEERA MOTI SPICES PVT. LTD.

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ITA/416/2017HC Punjab & HaryanaPHHC01117632201713 December 2017Bench: MR. JUSTICE SURINDER GUPTA,MR. JUSTICE ARUN MONGA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn, granting the Revenue liberty to file an application for revival of the appeal as prayed for.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 ITAT's order on merits. Furthermore, the legal issue claimed by the Revenue was explicitly left open to be adjudicated in an appropriate case. The judgment does not record any decision on the merits of the case.

What were the facts?

The Principal Commissioner of Income Tax (Central), Gurgaon (the 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 concerning Assessment Year(s) not specified in the judgment. The amount in dispute was Rs. 1,83,965/-. The Revenue sought to withdraw the appeal based on a CBDT circular.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the Revenue? (Question of procedure turning on the instructions of the Revenue and CBDT Circular No. 21/2015). Assessee's Arguments: Not recorded. Revenue's Arguments: The Revenue, through its learned Senior Standing Counsel, stated that the tax effect involved was Rs. 1,83,965/-. In view of CBDT Circular No. 21/2015 dated 10.12.2015, the Revenue had instructions to withdraw the present appeal. The Revenue prayed for liberty to file an application for revival of the appeal if something survived therein.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 109 Income Tax Appeal No.416 of 2017 Date of decision: December 13, 2017 Pr. Commissioner of Income Tax (Central), Gurgaon ....Appellant versus M/s Heera Moti Spices Pvt. Ltd. ....Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE AMIT RAWAL ***** Present: Mr. Rajesh Sethi, Sr. Standing Counsel with Mr. Arun Biriwal, Advocate, Mr. Tushar Gera, Advocate and Ms. Pridhi Jaswinder Sandhu, Advocate for the appellant. ****** AJAY KUMAR MITTAL, J.

(Oral)

1.

Learned Senior Standing Counsel for the appellant- Revenue states that since the tax effect involved is ` 1,83,965/-, 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. (AJAY KUMAR MITTAL) JUDGE (AMIT RAWAL) December 13, 2017 JUDGE sonia gugnani Whether speaking/reasoned? Yes/No Whether reportable? Yes/No Sonia Kinra 2017.12.14 13:01 I attest to the accuracy and integrity of this document

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