THE COMMISSIONMER OF INCOME TAX vs. M/S VAISH MODEL PRIMARY SCHOOL EDUCATION SOCIETY

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ITA/47/2017HC Punjab & HaryanaPHHC01117688201724 July 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The High Court dismissed the appeal as withdrawn with liberty granted to the revenue to file an application for revival of the appeal as prayed for.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 Tribunal's order on merits. Furthermore, the legal issue claimed by the revenue was explicitly left open to be adjudicated in an appropriate case. No finding was reached on the merits of the case.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Exemptions), Chandigarh (the revenue) against M/s Vaish Model Primary School Education Society, Bhiwani (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 stated to be ₹21,99,212/-. The procedural history involves the revenue seeking 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 Whether the appeal should be dismissed as withdrawn by the revenue, with liberty to revive, in light of CBDT Circular No. 03/2018 dated 11th July, 2018, given the tax effect involved. Assessee's Contention: Not recorded in the judgment. Revenue's Contention: The revenue, through its learned counsel, stated that due to the tax effect of ₹21,99,212/-, it had instructions to withdraw the present appeal in view of CBDT Circular No. 03/2018. The revenue prayed for liberty to file an application for revival of the appeal if something survives therein.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-47-2017 Date of Decision: 24.7.2018 The Commissioner of Income Tax (Exemptions), Chandigarh ...Appellant. Versus M/s Vaish Model Primary School Education Society, Bhiwani ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Denesh Goyal, Sr. Standing Counsel for the appellant. Mr. Umang Goyal, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 21,99,212/-, 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 24, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No Gurbachan Singh 2018.07.30 14:11 I attest to the accuracy and integrity of this document

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