COMMISSIONER OF INCOME TAX-II LUDHIANA vs. SHIV PARSHAD AGGARWAL

PDF · subscribers
ITA/444/2014HC Punjab & HaryanaPHHC01109601201427 October 2016Bench: MR. JUSTICE S.J. VAZIFDAR,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn. The court granted the revenue the liberty to file an application for revival of the appeal as prayed for. It was clarified that the withdrawal of the appeal by the revenue would not be considered an affirmation of the ITAT's order on its merits. Furthermore, the court explicitly stated that the legal issue, as claimed by the revenue, was left open to be adjudicated in an appropriate future case. No specific finding was made on the merits of the case.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-II, Ludhiana (appellant-revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent was Sh. Shiv Parshad Aggarwal. The tax effect involved in the appeal was approximately Rs. 1.50 lacs. The revenue sought to withdraw the appeal based on Circular No. 21/2015 dated 10.12.2015 issued by the CBDT, which likely pertains to monetary limits for filing appeals. The revenue also requested liberty to revive the appeal if circumstances warranted.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the revenue. Assessee's Contentions: Not recorded in the judgment. Revenue's Contentions: The revenue, through its learned counsel, stated that due to the tax effect of approximately Rs. 1.50 lacs, it had instructions to withdraw the appeal in accordance with CBDT Circular No. 21/2015 dated 10.12.2015. The revenue further prayed for liberty to file an application for revival of the appeal if any aspect of it survived.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

Sr. No. 330 (28)

ITA-444-2014 (O&M)

Decided on : 27.10.2016 Commissioner of Income Tax-II, Ludhiana

..... Appellant

VERSUS Sh. Shiv Parshad Aggarwal ..... Respondent CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE HON'BLE MR. JUSTICE DEEPAK SIBAL Present: Mr.Zora Singh Klar, Advocate, for the appellant. Mr.Alok Mittal, 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.1.50 lacs (approx.), 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 27.10. 2016

[ DEEPAK SIBAL ] shamsher JUDGE Whether reasoned/speaking : Yes / No Whether reportable : Yes / No Shamsher Singh 2016.10.27 15:51 I attest to the accuracy and authenticity of this document Chandigarh

Recent GST High Court judgments

Search GST case law →