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

PDF · subscribers
ITA/611/2008HC Punjab & HaryanaPHHC01080619200817 December 2018Bench: MR. JUSTICE KRISHNA MURARI,MR. JUSTICE ARUN PALLI1 pages
AI SummaryWithdrawn

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The High Court dismissed the appeal as withdrawn, granting the revenue the liberty to file an application for revival of the appeal as prayed for.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 ITAT's order on merits. Furthermore, the legal issue that the revenue intended to raise was left open to be adjudicated in an appropriate future case. The Court did not decide on the substantive merits of the appeal.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-I, Chandigarh (the revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is M/s Jaspal Bhatti Films Pvt. Ltd. The tax effect involved in the appeal was Rs. 10,68,649/-. The revenue sought to withdraw the appeal based on Circular No. 03/2018 dated July 11, 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 Whether the appeal filed by the revenue should be dismissed as withdrawn in light of CBDT Circular No. 03/2018, given the tax effect involved. Contentions of the revenue: The revenue argued for withdrawal of the appeal citing CBDT Circular No. 03/2018, which provides for withdrawal of appeals where the tax effect is below a certain threshold. The revenue also sought liberty to revive the appeal if necessary. Contentions of the assessee: The judgment does not record any specific contentions from the assessee's side regarding the merits of the case or the withdrawal of the appeal.

AI-generated summary — verify with the full judgment below

ITA-611-2008 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-611-2008 (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. 10,68,649/-, 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

Recent GST High Court judgments

Search GST case law →