COMMISSIONER OF INCOME TAX, LUDHIANA vs. M/S JANTA ESTATE & HOUSING DEV. LTD.

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ITA/59/2011HC Punjab & HaryanaPHHC01095772201120 December 2018Bench: MR. JUSTICE KRISHNA MURARI,MR. JUSTICE ARUN PALLI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the application for withdrawal of the appeal as prayed for by the revenue. The appeal was dismissed as withdrawn with the liberty granted to the revenue to file an application for revival of the appeal.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 ITAT's order on merits. Furthermore, the legal issue claimed by the revenue was explicitly 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 (the revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent was M/s Janta Estate & Housing Development Ltd., Mohali. The tax effect involved in the appeal was Rs. 40,59,321/-. The revenue sought to withdraw the appeal in view of Circular No. 03/2018 dated 11.07.2018 issued by the Central Board of Direct Taxes (CBDT), which deals with monetary limits for filing appeals. The revenue also requested liberty to revive the appeal if necessary.

What were the issues?

1. Whether the revenue should be permitted to withdraw the appeal. Assessee's Contention: The judgment does not record any specific contentions made by the assessee regarding the withdrawal of the appeal. Revenue's Contention: The revenue, through its counsel, stated that the tax effect involved was Rs. 40,59,321/- and sought to withdraw the appeal in accordance with CBDT Circular No. 03/2018 dated 11.07.2018. The revenue also prayed for liberty to file an application for revival of the appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CM-25080-CII-2018 in/and ITA No.59 of 2011 (O&M) Date of Decision :20.12.2018 Commissioner of Income Tax, (Central), Ludhiana ......Appellant Versus M/s Janta Estate & Housing Development Ltd., Mohali ...... Respondent CORAM: HON'BLE MR.JUSTICE KRISHNA MURARI, CHIEF JUSTICE HON'BLE MR.JUSTICE ARUN PALLI, JUDGE Present : Ms. Urvashi Dhugga, Advocate for the appellant. Mr. Sunish Bindlish, Advocate for the applicant/respondents. KRISHNA MURARI, CHIEF JUSTICE

(Oral)

: CM No.25080-CII of 2018 is allowed as prayed for. Main case is taken on record. Learned counsel for the appellant-revenue states that since the tax effect involved is Rs.40,59,321/-, she has instructions to withdraw the present appeal in view of Circular No.03/2018, dated 11.07.2018 issued by the Central Board of Direct Taxes, New Delhi. However, she has prayed that liberty be granted to the revenue to file an application for revival of the appeal in case something survives therein. 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. (KRISHNA MURARI) CHIEF JUSTICE (ARUN PALLI) JUDGE 20.12.2018

Manoj Bhutani

Whether speaking/reasoned Yes/No Whether reportable Yes/No MANOJ KUMAR 2018.12.21 17:48 I attest to the accuracy and authenticity of this document

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