THE PR. COMMISSIONER OF INCOME TAX-3 LUDHIANA vs. SMT RUCHIKA AGGARWAL,12 RAKH BAGH CIVIL LINES LUDHIANA

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ITA/479/2017HC Punjab & HaryanaPHHC01117698201716 August 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The High Court dismissed the appeal as withdrawn with liberty granted to the revenue to file an application for revival of the appeal as prayed for.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, as claimed by the revenue, was left open to be adjudicated in an appropriate case. The judgment does not provide details of the original ITAT order or the specific legal issue that was left undecided.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-3, Ludhiana (appellant-revenue) against Smt. Ruchika Aggarwal (respondent-assessee). The appeal was against an order of the Income Tax Appellate Tribunal (ITAT). The tax effect involved in the appeal was ₹36,89,293/-. The revenue sought to withdraw the appeal based on Circular No. 03/2018 dated 11th July, 2018, issued by the Central Board of Direct Taxes (CBDT). The revenue also prayed for liberty to file an application for revival of the appeal if something survived therein.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the revenue in view of the tax effect and CBDT Circular No. 03/2018. Assessee's Contention: The judgment does not record any specific contentions from the assessee's side regarding the withdrawal of the appeal. The withdrawal was initiated by the revenue. Revenue's Contention: The revenue, through its learned counsel, stated that due to the tax effect of ₹36,89,293/-, it had instructions to withdraw the present appeal in view of CBDT Circular No. 03/2018, dated 11th July, 2018. The revenue prayed for liberty to file an application for revival of the appeal in case something survived therein.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-479-2017 (O&M) Date of Decision: 16.8.2018 The Principal Commissioner of Income Tax-3, Ludhiana ...Appellant. Versus Smt. Ruchika Aggarwal ...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. Samir Rathor, Advocate with Mr. Sumeet Goel, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 36,89,293/-, 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 16, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No GURBACHAN SINGH 2018.08.17 14:55 I attest to the accuracy and integrity of this document

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