CIT KARNAL vs. ROHIT BAHADUR KHURANIA KITHAL

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ITA/695/2009HC Punjab & HaryanaPHHC01084830200922 September 2016Bench: MR. JUSTICE MAHAVIR SINGH CHAUHAN,MR. JUSTICE GURDEV SINGH1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn, as prayed for by the appellant-revenue.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 construed as an affirmation of the ITAT's order on its merits. Furthermore, the High Court explicitly stated that the legal issue, as claimed by the revenue, was left open to be adjudicated in an appropriate future case. No decision was made on the substantive grounds of appeal.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Karnal (appellant-revenue) against Rohit Bahadur Khurania, Kaithal (respondent). The assessment year(s) are not specified in the provided text. The appeal challenges an order passed by the Income Tax Appellate Tribunal (ITAT). The tax effect involved in the appeal is approximately ₹4,26,060/-. The revenue sought to withdraw the appeal based on CBDT Circular No. 21/2015 dated 10.12.2015, which pertains to monetary limits for filing appeals. The revenue also requested liberty to revive the appeal if circumstances warranted.

What were the issues?

The primary issue before the High Court was whether the appeal filed by the revenue should be dismissed as withdrawn, given the tax effect and the instructions received by the revenue's counsel. The revenue argued for withdrawal based on CBDT Circular No. 21/2015, citing the tax effect of ₹4,26,060/-. The revenue also sought liberty to revive the appeal. The High Court was not asked to decide any substantive legal issues on the merits of the ITAT's order, as the appeal was withdrawn by the revenue.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.316-2 ITA No.695 of 2009 (O&M) Date of decision: 22.09.2016 The Commissioner of Income Tax, Karnal ....Appellant

versus Rohit Bahadur Khurania, Kaithal ....Respondent CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE HON'BLE MR. JUSTICE DEEPAK SIBAL Present:- Mr. Yogesh Putney, Senior Standing counsel for the appellant. Mr. S.K. Mukhi, Advocate, for the respondent. * * * * S.J. VAZIFDAR,

CHIEF JUSTICE (ORAL)

Learned counsel for the appellant-revenue states that since the tax effect involved is ` 4,26,060/- (approx.), he has instructions to withdraw the present appeal in view of the circular No.21/2015 dated 10.12.2015 issued by the C.B.D.T., New Delhi. However, he 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. (S.J. VAZIFDAR) CHIEF JUSTICE (DEEPAK SIBAL) JUDGE September 22, 2016 Jyoti 1 (i) Whether speaking/reasoned Yes/No (ii) Whether reportable Yes/No Jyoti Sharma 2016.09.23 10:09 I attest to the accuracy and authenticity of this document Chandigarh

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