PR . COMMISSIONER OF INCOME TAX (CENTRAL),GURGAON vs. SH. VIJAY KUMAR SOOD

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ITA/468/2017HC Punjab & HaryanaPHHC01117686201719 July 2018Bench: MR. JUSTICE AJAY KUMAR MITTAL,MR. JUSTICE AVNEESH JHINGAN1 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The High Court dismissed the appeal as withdrawn.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 construed as 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 being left open to be adjudicated in an appropriate future case. This implies that no decision on the substantive merits of the case was made, and the legal question remains undecided.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (Central), Gurgaon (the revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Shri Vijay Kumar Sood (the assessee). The tax effect involved in the appeal was ₹3,94,776. The revenue sought to withdraw the appeal in view of Circular No. 03/2018 dated 11th July, 2018, issued by the Central Board of Direct Taxes, which provides for withdrawal of appeals where the tax effect is below a certain threshold. The revenue also prayed for liberty to revive the appeal if circumstances warranted.

What were the issues?

1. Whether the revenue is entitled to withdraw the appeal in view of CBDT Circular No. 03/2018, given the tax effect involved? The revenue argued that as per Circular No. 03/2018, appeals with a tax effect of ₹3,94,776 should be withdrawn. Therefore, they sought to withdraw the present appeal. The revenue also requested liberty to revive the appeal if any aspect of it survived further scrutiny. The judgment does not record any specific arguments from the assessee regarding the withdrawal of the appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-468-2017 Date of Decision: 19.7.2018 Principal Commissioner of Income Tax (Central), Gurgaon ...Appellant. Versus Shri Vijay Kumar Sood ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Rajesh Sethi, Sr. Standing Counsel with Mr. Arun Biriwal, Advocate for the appellant. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 3,94,776/-, 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 July 19, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No Gurbachan Singh 2018.07.20 11:34 I attest to the accuracy and integrity of this document

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