CIT-II CHANDIGARH vs. SUCHA SINGH LANGAH

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ITA/446/2010HC Punjab & HaryanaPHHC01093380201008 May 2017Bench: MR. JUSTICE SURINDER GUPTA,MRS JUSTICE DAYA CHAUDHARY1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the appeal to be dismissed as withdrawn with liberty as prayed for by the revenue. It was 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 High Court explicitly stated that the legal issue, as claimed by the revenue, was being left open to be adjudicated in an appropriate case. The operative direction was the dismissal of the appeal as withdrawn with liberty granted to the revenue.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-II, Chandigarh (the revenue) against an order of the Income Tax Appellate Tribunal (ITAT). An affidavit was filed stating the tax effect involved was ₹10,67,206/-. The revenue's counsel sought permission to withdraw the appeal, citing CBDT Circular No. 21/2015 dated 10.12.2015. The revenue also requested liberty to file an application for revival of the appeal if any issue survived. The High Court considered the affidavit and the submission made by the revenue's counsel.

What were the issues?

1. Whether the revenue should be allowed to withdraw the present appeal in view of CBDT Circular No. 21/2015, dated 10.12.2015? (Question of law) The revenue argued that it should be allowed to withdraw the appeal in light of the aforementioned circular. The revenue also prayed for liberty to file an application for revival of the appeal in case something survives therein. The judgment does not record any arguments from the respondent (assessee).

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA No.446 of 2010 (O&M)

Date of decision: 08.05.2017 Commissioner of Income Tax-II, Chandigarh ....Appellant Versus Sh. Sucha Singh Langah

....Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE RAMENDRA JAIN Present: - Mrs. Urvashi Dhugga, Sr. Standing Counsel, for the appellant. AJAY KUMAR MITTAL, J. (ORAL) Affidavit in terms of order dated 19.04.2017 is filed in Court today stating therein that tax effect involved is ` 10,67,206/-. The same is taken on record. Learned counsel for the revenue submitted that she may be allowed 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, she 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 (RAMENDRA JAIN) May 08, 2017 JUDGE R.S. Whether speaking/reasoned Yes/No Whether Reportable Yes/No Ravinder Singh 2017.05.10 16:33 I attest to the accuracy and authenticity of this document

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