COMMISSIONER OF I.T.(C) LDH. vs. M\S FREEMAN MEASURES(P)LTD.LDH

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ITA/53/2001HC Punjab & HaryanaPHHC01042097200123 August 20161 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The High Court dismissed the appeal as withdrawn.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 legal issue claimed by the revenue was left open to be adjudicated in an appropriate case. The court did not decide the merits of the case.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Central), Ludhiana (appellant-revenue) against M/s Freeman Measures (P) Ltd., Ludhiana (respondent-assessee). The assessment year(s) are not specified in the judgment. The appeal challenges an order passed by the Income Tax Appellate Tribunal (ITAT). The tax effect involved in the appeal is Rs. 35,000/-. The revenue sought to withdraw the appeal based on CBDT Circular No. 21/2015 dated 10.12.2015.

What were the issues?

1. Whether the appeal filed by the revenue should be dismissed as withdrawn in light of the tax effect and CBDT Circular No. 21/2015? (Question of law) The assessee did not argue any specific points as the appeal was withdrawn by the revenue. The revenue's contention was that the tax effect involved was Rs. 35,000/-, which was below the threshold stipulated in CBDT Circular No. 21/2015, and therefore, it had instructions to withdraw the appeal. The revenue also 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 AND HARYANA AT CHANDIGARH

Sr. No. 407 (2) ITA-53-2001

Decided on : 23.08.2016 Commissioner of Income Tax (Central), Ludhiana ..... Appellant

VERSUS M/s Freeman Measures (P) Ltd., Ludhiana ..... Respondent CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE HON'BLE MR. JUSTICE DEEPAK SIBAL Present: Mr.Zora Singh Klar, Advocate, for the appellant. Mr.Akshay Bhan, Senior Advocate, with Mr.Alok Mittal, Advocate, for the respondent.

******* S.J. VAZIFDAR, C.J. (Oral) Learned counsel for the appellant-revenue states that since the tax effect involved is Rs.35,000/-, he has instructions to withdraw the present appeal in view of the circular No.21/2015, dated 10.12.2015, issued by the C.B.D.T., New Delhi. However, he 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.

[ S.J. VAZIFDAR ]

CHIEF JUSTICE 23.08.2016

[ DEEPAK SIBAL ] shamsher JUDGE Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Shamsher Singh 2016.08.24 17:37 I attest to the accuracy and authenticity of this document Chandigarh

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