COMMISSIONER OF INCOME TAX-1 JALANDHAR vs. GURKIRPAL SINGH

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ITA/72/2014HC Punjab & HaryanaPHHC01109636201418 July 2018Bench: MR. JUSTICE DR. SHEKHER DHAWAN,MR. JUSTICE SURINDER GUPTA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn with liberty granted to the revenue to file an application for revival of the appeal as prayed for.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 construed as 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 future case. The reasoning for the dismissal was solely based on the revenue's instructions to withdraw due to the low tax effect as per the CBDT circular. No decision was made on the substantive merits of the case.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax, Jalandhar-I, against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Shri Gurkirpal Singh, proprietor of M/s Supreme Industries, Jalandhar. The appeal concerns assessment year(s) not specified in the judgment. The revenue sought to withdraw the appeal due to the tax effect involved being ₹1,20,890, in accordance with CBDT Circular No. 03/2018 dated 11th July, 2018. The revenue also requested liberty to revive 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 Whether the appeal filed by the revenue should be dismissed as withdrawn in light of CBDT Circular No. 03/2018 and the tax effect involved. Assessee's Contention: Not recorded in the judgment. Revenue's Contention: The revenue, through its learned counsel, stated that the tax effect involved is ₹1,20,890 and sought to withdraw the appeal in view of CBDT Circular No. 03/2018, dated 11th July, 2018. The revenue prayed for liberty to file an application for revival of the appeal if something survives therein.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-72-2014 (O&M) Date of Decision: 18.7.2018 Commissioner of Income Tax, Jalandhar-I, Jalandhar ...Appellant. Versus Shri Gurkirpal Singh, Prop. M/s Supreme Industries, Jalandhar ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Vivek Sethi, Sr. Standing Counsel for the appellant. None for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 1,20,890/-, 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 18, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No Gurbachan Singh 2018.07.20 11:35 I attest to the accuracy and integrity of this document

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