C I T vs. M/S JASPAL BHATTI FILMS P LTD.

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ITA/610/2008HC Punjab & HaryanaPHHC01080618200817 December 2018Bench: MR. JUSTICE HEMANT GUPTA,MS. JUSTICE RITU BAHRI,MR. JUSTICE GURMEET SINGH SANDHAWALIA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn, as prayed for by the revenue. Liberty was 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, as claimed by the revenue, was left open to be adjudicated in an appropriate future case. The Court did not decide on the substantive merits of the case.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-I, Chandigarh (the revenue) against an order passed by the Income Tax Appellate Tribunal (ITAT). The respondent is M/s Jaspal Bhatti Films Pvt. Ltd. The assessment year(s) are not specified in the provided text. The tax effect involved in the appeal is Rs. 35,97,606/-. The revenue sought to withdraw the appeal based on Circular No. 03/2018 dated 11.07.2018 issued by the Central Board of Direct Taxes, New Delhi.

What were the issues?

1. Whether the appeal filed by the revenue should be dismissed as withdrawn in light of the tax effect and the CBDT Circular No. 03/2018? (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 prayed for liberty to file an application for revival of the appeal if something survived. The judgment does not record any specific arguments from the respondent (assessee) on the merits of the case or on the withdrawal of the appeal.

AI-generated summary — verify with the full judgment below

ITA-610-2008 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-610-2008 (O&M) Date of Decision: December 17, 2018 The Commissioner of Income Tax-I, Chandigarh. ...Appellant Versus M/s Jaspal Bhatti Films Pvt. Ltd. ...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. Alok Mittal, Advocate, for the respondent. KRISHNA MURARI, C.J. (ORAL) Learned counsel for the appellant-revenue states that since the tax effect involved is Rs. 35,97,606/-, 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 December 17, 2018 Pkapoor Whether Speaking/Reasoned: YES / NO Whether Reportable: YES / NO PRASHANT KAPOOR 2018.12.19 09:20 I attest to the accuracy and authenticity of this document

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