CIT, LUDHIANA vs. M/S JANTA ESTATE & HOUSING DEV. LTD.

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ITA/80/2011HC Punjab & HaryanaPHHC01095796201111 December 2018Bench: MR. JUSTICE KRISHNA MURARI,MR. JUSTICE ARUN PALLI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the application for withdrawal of the appeal. The appeal was dismissed as withdrawn with liberty granted to the revenue to file an application for revival as prayed for.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 claimed by the revenue was explicitly left open to be adjudicated in an appropriate case. The Court did not decide the merits of the case, as the appeal was withdrawn by the revenue.

What were the facts?

The Commissioner of Income Tax (Central), Ludhiana (the revenue) filed an appeal before the High Court of Punjab and Haryana at Chandigarh against an order of the Income Tax Appellate Tribunal (ITAT). The appeal was filed against M/s Janta Estate & Housing Development Ltd., Mohali (the assessee). The tax effect involved in the appeal was ₹23,47,384. The revenue sought to withdraw the appeal based on Circular No. 03/2018 dated 11.07.2018 issued by the CBDT, which provides for withdrawal of appeals based on monetary limits. The revenue also requested liberty to file an application for revival of the appeal if something survived.

What were the issues?

1. Whether the appeal filed by the revenue should be dismissed as withdrawn in view of the tax effect and CBDT Circular No. 03/2018? Assessee's Contention: The judgment does not record any specific contentions made by the assessee. The appeal was withdrawn by the revenue. Revenue's Contention: The revenue, through its counsel, stated that due to the tax effect of ₹23,47,384, it had instructions to withdraw the present appeal in view of Circular No. 03/2018 dated 11.07.2018 issued by the Central Board of Direct Taxes, New Delhi. The revenue prayed for liberty to file an application for revival of the appeal in case something survived therein.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

CM No. 25076 of 2018 in/and ITA-80-2011 (O&M) Date of decision:- 11.12.2018

Commissioner of Income Tax (Central), Ludhiana ...Appellant Versus

M/s Janta Estate & Housing Development Ltd., Mohali ...Respondent

CORAM: HON'BLE MR. JUSTICE KRISHNA MURARI, CHIEF JUSTICE

HON’BLE MR. JUSTICE ARUN PALLI

Present:- Ms. Urvashi Dhugga, Advocate,for the appellant.

Mr. R.S.Kalra, Advocate, for the respondent. * * * * KRISHNA MURARI, C.J. (ORAL)

CM No. 25076 of 2018 is allowed as prayed for.

Main case is taken on record.

Learned counsel for the appellant-revenue states that since the tax effect involved is ` 23,47,384/-, she has instructions to withdraw the present appeal in view of Circular No. 03/2018, dated 11.07.2018 issued by the Central Board of Direct Taxes, New Delhi. However, she 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.

(KRISHNA MURARI)

CHIEF JUSTICE

(ARUN PALLI) JUDGE 11.12.2018 Amodh Whether speaking/reasoned Yes/No Whether reportable Yes/No

RAVINDER SHARMA 2018.12.14 11:16 I attest to the accuracy and integrity of this document

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