COMMISSIONER OF INCOME TAX, KARNAL vs. M/S SHIV SHAKTI RICE MILLS

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ITA/79/2015HC Punjab & HaryanaPHHC01110181201519 July 2018Bench: MR. JUSTICE AJAY KUMAR MITTAL,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the revenue's request to withdraw the appeal. The appeal was dismissed as withdrawn. Liberty was 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 its merits. Furthermore, the legal issue, as claimed by the revenue, was left open to be adjudicated in an appropriate future case. No specific finding was given on the merits of the ITAT's order.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Central), Karnal (the revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is M/s Shiv Shakti Rice Mills. The tax effect involved in the appeal was ₹13,79,680/-. The revenue sought to withdraw the appeal based on CBDT Circular No. 03/2018 dated July 11, 2018, and requested liberty to file an application for revival if circumstances warranted. The High Court considered the withdrawal request.

What were the issues?

1. Whether the revenue is permitted to withdraw the appeal based on the tax effect and CBDT Circular No. 03/2018, and if liberty should be granted for revival. The revenue argued that due to the tax effect being below the threshold stipulated in CBDT 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. The judgment does not record any specific arguments from the respondent.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 79 of 2015 (O&M) Decided on : 19.07.2018 Commissioner of Income Tax (Central), Karnal . . . Appellant(s) Versus M/s Shiv Shakti Rice Mills . . . Respondent(s) CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE AVNEESH JHINGAN PRESENT: Mr. Yogesh Putney, Sr. Standing Counsel for the appellant(s). Mr. Sachin Bhardwaj, Advocate for the respondent(s). **** AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the appellant-revenue states that since the tax effect involved is ` 13,79,680/-, he has instructions to withdraw the present appeal in view of the circular No.03/2018, dated 11th July, 2018, 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. (AJAY KUMAR MITTAL) JUDGE July 19, 2018 J.Ram (AVNEESH JHINGAN) JUDGE Whether speaking/reasoned: Yes/No Whether Reportable: Yes/No Jawala Ram 2018.07.23 16:28 I attest to the accuracy and authenticity of this document Chandigarh

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