THE PRINCIPAL COMMISSIONER OF INCOME TAX-II AMRITSAR vs. M/S CHAND ENGINEERING 11KM MILESTONE CHHOTA NAUSHEHRA MAJITHA BYE PASS AMRITSAR

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ITA/58/2017HC Punjab & HaryanaPHHC01117797201710 August 2018Bench: MR. JUSTICE SURINDER GUPTA,LOK ADALAT BENCH - 31 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn, granting the revenue liberty to file an application for revival of the appeal as prayed for.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 considered an affirmation of the ITAT's order on merits. Furthermore, the legal issue, as claimed by the revenue, was left open to be adjudicated in an appropriate case. The specific findings of the ITAT or the reasoning behind its order are not discussed as the appeal was withdrawn before any substantive adjudication by the High Court.

What were the facts?

The Principal Commissioner of Income Tax-II, Amritsar (the appellant-revenue) filed an appeal before the High Court of Punjab & Haryana at Chandigarh against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is M/s Chand Engineering, Amritsar. The tax effect involved in the appeal is ₹34,75,972/-. The appeal was filed for the assessment year(s) not specified in the judgment. The procedural history leading to this appeal is not detailed, other than it being an appeal against an ITAT order.

What were the issues?

1. Whether the appeal filed by the revenue should be dismissed as withdrawn in view of CBDT Circular No. 03/2018 dated 11th July, 2018, due to the tax effect being below the prescribed threshold. The appellant-revenue, through its counsel, stated that it had instructions to withdraw the appeal due to the tax effect of ₹34,75,972/- and in view of CBDT Circular No. 03/2018. The revenue also prayed for liberty to file an application for revival of the appeal if something survives therein. The respondent-assessee's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-58-2017 Date of Decision: 10.8.2018 The Principal Commissioner of Income Tax-II, Amritsar ...Appellant. Versus M/s Chand Engineering, Amritsar ...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. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 34,75,972/-, 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 10, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No GURBACHAN SINGH 2018.08.14 14:31 I attest to the accuracy and integrity of this document

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