PR COMMISSIONER OF INCOME TAX -I LUDHIANA vs. M/S RAGHAV EXPORTS G.T. ROAD DORAHA

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ITA/419/2017HC Punjab & HaryanaPHHC01117635201708 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The High Court dismissed the appeal as withdrawn, granting the revenue the liberty to file an application for revival of the appeal as prayed for.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 construed as 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 operative direction was the dismissal of the appeal with the specified liberty and clarification.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-I, Ludhiana (the revenue) against M/s Raghav Exports, Ludhiana (the assessee). The assessment year(s) are not specified. The appeal challenges an order passed by the Income Tax Appellate Tribunal (ITAT). The amount in dispute is ₹38,54,365. The revenue sought to withdraw the appeal based on CBDT Circular No. 03/2018 dated 11th July, 2018, which pertains to the monetary limit for filing appeals. The revenue 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 CBDT Circular No. 03/2018, given the tax effect involved, and with liberty to revive. The revenue argued that due to the tax effect of ₹38,54,365, it had instructions to withdraw the appeal in accordance with CBDT Circular No. 03/2018. The revenue further prayed for liberty to file an application for revival of the appeal if any aspect of the matter survived. 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 ITA-419-2017 (O&M) Date of Decision: 8.8.2018 Principal Commissioner of Income Tax-I, Ludhiana ...Appellant. Versus M/s Raghav Exports, Ludhiana ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Rajesh Katoch, Sr. Standing Counsel for the appellant. Mr. S.K. Mukhi, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 38,54,365/-, 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 August 8, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No GURBACHAN SINGH 2018.08.09 14:00 I attest to the accuracy and integrity of this document

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