CIT, CHANDIGARH vs. M/S PUNJAB WAR HEROES FAMILIES RELIEF FUND CHD

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ITA/502/2009HC Punjab & HaryanaPHHC01084617200917 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The High Court dismissed the appeal as withdrawn.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 liberty to the revenue 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 merits. Furthermore, the court stated that the legal issue, as claimed by the revenue, was being left open to be adjudicated in an appropriate case. No specific finding on the merits of the ITAT's order was made.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-I, Chandigarh (appellant-revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is M/s Punjab War Heroes Families Relief Fund, Chandigarh. The assessment year(s) are not specified in the provided text. The appeal challenges the ITAT's decision, the specifics of which are not detailed. The procedural history is limited to the filing of the present appeal by the revenue. The tax effect involved in the appeal is ₹31,13,514.

What were the issues?

1. Whether the appeal should be withdrawn by the revenue in view of CBDT Circular No. 03/2018 dated 11th July, 2018, considering the tax effect involved. (Question of procedure/administrative policy) Contentions: Assessee: No arguments recorded as none appeared for the respondent. Revenue: The learned counsel for the appellant-revenue stated that she 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, due to the tax effect of ₹31,13,514. 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-502-2009 (O&M) Date of Decision: 17.7.2018 The Commissioner of Income Tax-I, Chandigarh ...Appellant. Versus M/s Punjab War Heroes Families Relief Fund, Chandigarh ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Ms. Urvashi Dhugga, Sr. Standing Counsel for the appellant. None for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 31,13,514/-, she 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, she 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 17, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No Gurbachan Singh 2018.07.19 11:03 I attest to the accuracy and integrity of this document

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