PR.COMMISSIONER INCOME TAX (CENTRAL), GURGAON vs. M/S B.L.MEHTA CONSTRUCTION PVT. LTD.,THROUGH ITS MANAGING DIRECTOR
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The High Court dismissed the appeal as withdrawn with liberty granted to the revenue to file an application for revival of the appeal as prayed for.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 construed as an affirmation of the Income Tax Appellate Tribunal's order on merits. Furthermore, the legal issue, as claimed by the revenue, was left open to be adjudicated in an appropriate future case. No specific finding on the merits of the case was rendered, and the operative direction was the dismissal of the appeal as withdrawn.
What were the facts?
The appeal was filed by the Principal Commissioner of Income Tax (Central), Gurgaon (the revenue) against M/s B.L. Mehta Construction Pvt. Ltd., Chandigarh (the assessee). The tax effect involved in the appeal was Rs. 14,21,608/-. The revenue sought to withdraw the appeal in view of Circular No. 03/2018 dated 11th July, 2018, issued by the Central Board of Direct Taxes. The revenue also prayed for liberty to file an application for revival of the appeal if something further survived. The High Court considered the submissions of both parties.
What were the issues?
1. Whether the appeal should be dismissed as withdrawn by the revenue in view of CBDT Circular No. 03/2018, considering the tax effect involved. Assessee's Contention: Not recorded. Revenue's Contention: The revenue, through its learned counsel, stated that due to the tax effect of Rs. 14,21,608/-, it had instructions to withdraw the present appeal in accordance with CBDT Circular No. 03/2018, dated 11th July, 2018. The revenue also requested liberty to file an application for revival of the appeal if any aspect of the matter survived.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-557-2017 Date of Decision: 18.9.2018 Principal Commissioner of Income Tax (Central), Gurgaon ...Appellant. Versus M/s B.L. Mehta Construction Pvt. Ltd., Chandigarh ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Rajesh Sethi, Sr. Standing Counsel for the appellant. Mr. Nitin Kaushal, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 14,21,608/-, 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 September 18, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No GURBACHAN SINGH 2018.09.25 15:14 I attest to the accuracy and integrity of this document
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