THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH vs. M/S ST. JOSEPH'S CONVENT SCHOOL, PHAGWARA, PAN: AACTS9035M

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ITA/526/2017HC Punjab & HaryanaPHHC01117751201723 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The High Court dismissed the appeal as withdrawn, granting the revenue the liberty to file an application for revival of the appeal as prayed for.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 construed as an affirmation of the ITAT's order on merits. Furthermore, the legal issue, as claimed by the revenue, was explicitly left open to be adjudicated in an appropriate future case. The operative direction was the dismissal of the appeal with liberty to revive.

What were the facts?

The Commissioner of Income Tax (Exemptions), Chandigarh (the revenue) filed an appeal before the High Court of Punjab & Haryana at Chandigarh against an order of the Income Tax Appellate Tribunal (ITAT). The appeal concerned assessment year(s) not specified in the judgment. The amount in dispute was ₹13,88,298. The revenue sought to withdraw the appeal based on a CBDT Circular No. 03/2018 dated 11th July, 2018, which provides for withdrawal of appeals where the tax effect is below a certain threshold. The revenue requested liberty to revive the appeal if necessary.

What were the issues?

1. Whether the revenue is entitled to withdraw the appeal based on CBDT Circular No. 03/2018, and if so, whether liberty should be granted to revive the appeal. The revenue argued that the tax effect of ₹13,88,298 warranted withdrawal of the appeal in line with the instructions in CBDT Circular No. 03/2018. They further prayed for liberty to revive the appeal should circumstances warrant it. The judgment does not record any arguments from the respondent assessee, M/s St. Joseph's Convent School, Phagwara.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-526-2017 Date of Decision: 23.8.2018 The Commissioner of Income Tax (Exemptions), Chandigarh ...Appellant. Versus M/s St. Joseph's Convent School, Phagwara ...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. Ajay Vohra, Senior Advocate with Mr. Rohit Jain, Advocate and Mr. Aniket D. Aggarwal, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 13,88,298/-, 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 23, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No GURBACHAN SINGH 2018.08.28 14:55 I attest to the accuracy and integrity of this document

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