THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH vs. ST. JUDES CONVENT SCHOOL, NAKODAR, PAN: AAETS3007K

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ITA/561/2017HC Punjab & HaryanaPHHC01117790201723 August 2018Bench: MR. JUSTICE AJAY KUMAR MITTAL,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the appeal to be dismissed as withdrawn. Liberty was 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 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 The miscellaneous application (CM-28013-CII-2017) was also dismissed as withdrawn.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Exemptions), Chandigarh (the revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is St. Jude's Convent School, Nakodar. The tax effect involved in the appeal was ₹ 25,26,010. The revenue sought to withdraw the appeal in accordance with Circular No. 03/2018 dated 11th July, 2018, issued by the Central Board of Direct Taxes. The revenue also requested liberty to file an application for revival of the appeal if anything survived.

What were the issues?

The primary issue was whether the revenue should be allowed to withdraw the appeal. The revenue argued that the appeal should be withdrawn in view of CBDT Circular No. 03/2018, which provides for withdrawal of appeals where the tax effect is below a certain threshold. The revenue also requested liberty to revive the appeal. The judgment does not record any specific arguments from the respondent (assessee).

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-561-2017 (O&M) Date of Decision: 23.8.2018 The Commissioner of Income Tax (Exemptions), Chandigarh ...Appellant. Versus St. Jude's Convent School, Nakodar ...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 ` 25,26,010/-, 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. CM-28013-CII-2017 is also dismissed as withdrawn. (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 14:56 I attest to the accuracy and integrity of this document

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