COMMISSIONER OF INCOME TAX (CENTRAL) GURGAON vs. MONICA BABOOTA

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ITA/56/2015HC Punjab & HaryanaPHHC01110156201518 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The High Court dismissed the appeal as withdrawn with liberty granted to the revenue to file an application for revival of the appeal. 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 claimed by the revenue was expressly left open to be adjudicated in an appropriate case. The application for condonation of delay in filing the appeal was also dismissed as withdrawn as a consequence of the appeal's withdrawal. The judgment does not provide the Tribunal's decision on the merits of the case, as the appeal was withdrawn before any such adjudication by the High Court.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax (Central), Gurgaon (the revenue) against Smt. Monica Baboota (the assessee). The appeal pertains to the assessment year(s) not explicitly stated in the provided text. The order or action under challenge is the decision of the Income Tax Appellate Tribunal (ITAT). The tax effect involved in the appeal is ₹12,70,205. The appeal was filed with a delay, for which an application for condonation was also made. The revenue sought to withdraw the appeal based on a CBDT Circular.

What were the issues?

1. Whether the appeal filed by the revenue should be withdrawn in view of CBDT Circular No. 03/2018, dated 11th July, 2018, given the tax effect of ₹12,70,205? (Question of law) Assessee's Contention: Not recorded. Revenue's Contention: The revenue, through its learned counsel, stated that due to the tax effect of ₹12,70,205, it had instructions to withdraw the present appeal in accordance with CBDT Circular No. 03/2018. 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 & HARYANA AT CHANDIGARH ITA-56-2015 (O&M) Date of Decision: 18.7.2018 Commissioner of Income Tax (Central), Gurgaon ...Appellant. Versus Smt. Monica Baboota ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Rajesh Sethi, Sr. Standing Counsel with Mr. Arun Biriwal, Advocate and Ms. Pridhi Jaswinder Sandhu, Advocate for the appellant. Mr. Amit Parsad, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 12,70,205/-, 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. 3. As a consequence thereof, CM-3410-CII-15 for condonation of delay in filing the appeal is also dismissed as withdrawn. (AJAY KUMAR MITTAL) JUDGE July 18, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No Gurbachan Singh 2018.07.20 11:35 I attest to the accuracy and integrity of this document

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