PR. COMMISSIONER OF INCOME TAX, GURGAON vs. M/S TOWERS WATSON INDIA PVT. LTD.

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ITA/79/2019HC Punjab & HaryanaPHHC01148714201820 March 2019Bench: MR. JUSTICE AJAY KUMAR MITTAL,MRS. JUSTICE MANJARI NEHRU KAUL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn. It granted 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, as claimed by the revenue, was left open to be adjudicated in an appropriate case. The Court did not decide the merits of the case.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Gurgaon (the revenue) against the order of the Income Tax Appellate Tribunal (ITAT). The respondent assessee is Towers Watson India Pvt. Ltd. The assessment year(s) are not specified. The revenue sought to withdraw the appeal due to a tax effect of ₹39,82,025, citing CBDT Circular No. 03/2018 dated July 11, 2018. The revenue also requested liberty to file an application for revival of the appeal if circumstances changed. The High Court had a delay of 326 days in re-filing the appeal, which was condoned.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the revenue in light of CBDT Circular No. 03/2018, considering the tax effect of ₹39,82,025? The revenue argued that it had instructions to withdraw the present appeal in view of CBDT Circular No. 03/2018, dated 11th July, 2018, due to the tax effect involved. The revenue prayed for liberty to file an application for revival of the appeal if something survived therein. The judgment does not record any arguments from the assessee.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 79 of 2019 (O&M) Decided on : 20.03.2019 Pr. Commissioner of Income Tax, Gurgaon . . . Appellant(s) Versus Towers Watson India Pvt. Ltd. . . . Respondent(s) CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MRS. JUSTICE MANJARI NEHRU KAUL PRESENT: Mr. Tajender K. Joshi, Sr. Standing Counsel for the appellant(s). **** AJAY KUMAR MITTAL, J. (Oral) CM No. 1299-CII of 2019 In view of the averments made in the application, which is supported by affidavit of the learned counsel for the applicant-revenue, the delay of 326 days in re-filing the appeal is hereby condoned. CM stands disposed of. CM No. 1300-CII of 2019 Allowed as prayed for. ITA No. 79 of 2019 Learned counsel for the appellant-revenue states that since the tax effect involved is `39,82,025/-, 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 JAWALA RAM 2019.03.26 11:59 I attest to the accuracy and authenticity of this document Chandigarh

ITA No. 79 of 2019 (O&M) - 2 - 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 March 20, 2019 J.Ram (MANJARI NEHRU KAUL) JUDGE Whether speaking/reasoned: Yes/No Whether Reportable: Yes/No JAWALA RAM 2019.03.26 11:59 I attest to the accuracy and authenticity of this document Chandigarh

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