PR. COMMISSIONER OF INCOME TAX -2 LUDHIANA. vs. M/S WARYAM STEEL CASTING PVT.LTD., KANGANWAL ROAD LUDHIANA
What did the High Court hold?
The High Court dismissed the appeal as withdrawn, granting the revenue the liberty to file an application for revival of the appeal as prayed for.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 Income Tax Appellate Tribunal's order on merits. Furthermore, the legal issue that the revenue intended to raise was explicitly left open to be adjudicated in an appropriate future case. The court did not decide the merits of the case.
What were the facts?
The appeal was filed by the Principal Commissioner of Income Tax-2, Ludhiana (the revenue) against M/s Waryam Steel Castings Pvt. Ltd. (the assessee). The appeal was filed before the High Court of Punjab & Haryana at Chandigarh. The tax effect involved in the appeal was ₹20,12,588. The revenue sought to withdraw the appeal based on 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 circumstances warranted.
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 Whether the appeal filed by the revenue should be dismissed as withdrawn in view of CBDT Circular No. 03/2018, given the tax effect involved? (Question of procedure/administrative policy) The revenue argued that due to the tax effect being below the threshold stipulated in Circular No. 03/2018, they had instructions to withdraw the appeal. They also sought liberty to revive the appeal if necessary. The judgment does not record any arguments from the assessee.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-60-2018 (O&M) Date of Decision: 26.7.2018 Principal Commissioner of Income Tax-2, Ludhiana ...Appellant. Versus M/s Waryam Steel Castings Pvt. Ltd., Jugiana, Ludhiana ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Z.S. Klar, 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 ` 20,12,588/-, 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 July 26, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No Gurbachan Singh 2018.08.01 12:51 I attest to the accuracy and integrity of this document
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