COMMISSIONER OF INCOME TAX-II LDH vs. MOHINDER PAL MITTAL
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The High Court dismissed the appeal as withdrawn with liberty granted to the revenue to file an application for revival of the appeal as prayed for.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 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 case. No specific finding on the merits of the ITAT's order was made, as the appeal was disposed of on a procedural ground.
What were the facts?
The appeal was filed by the Commissioner of Income Tax-II, Ludhiana (appellant-revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Sh. Mohinder Pal Mittal. The tax effect involved in the appeal was Rs. 8,54,000/-. The appeal was decided on 23.08.2016.
What were the issues?
1. Whether the appeal filed by the revenue should be dismissed as withdrawn in view of the CBDT Circular No. 21/2015 dated 10.12.2015, considering the tax effect involved. The appellant-revenue, through its learned counsel, stated that it had instructions to withdraw the appeal due to the tax effect being Rs. 8,54,000/-, citing CBDT Circular No. 21/2015. The revenue also sought liberty to file an application for revival of the appeal if anything survived therein. The respondent-assessee did not record any specific arguments in the judgment.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
Sr. No. 452 ITA-76-2002
Decided on : 23.08.2016 Commissioner of Income Tax-II, Ludhiana ..... Appellant
VERSUS Sh. Mohinder Pal Mittal ..... Respondent CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE HON'BLE MR. JUSTICE DEEPAK SIBAL Present: Mr.Zora Singh Klar, Advocate, for the appellant. Mr.Akshay Bhan, Senior Advocate, with Mr.Alok Mittal, Advocate, for the respondent.
******* S.J. VAZIFDAR, C.J. (Oral) Learned counsel for the appellant-revenue states that since the tax effect involved is Rs.8,54,000/-, 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 Dismissed as withdrawn with liberty as prayed for.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 23.08.2016
[ DEEPAK SIBAL ] shamsher JUDGE Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Shamsher Singh 2016.08.24 17:37 I attest to the accuracy and authenticity of this document Chandigarh
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