PR.COMMISSIONER OF INCOME TAX, PANCHKULA vs. M/S HARYANA STATE ELECTRONICS DEVELOPMENT CORPORATION LTD ,.SCO 111-113 SECTOR 17-B CHD
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The High Court dismissed the appeal as withdrawn.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 construed as an affirmation of the Tribunal'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 The operative direction was the dismissal of the appeal as withdrawn with liberty granted.
What were the facts?
The appeal was filed by the Principal Commissioner of Income Tax, Panchkula (the revenue) against M/s Haryana State Electronics Development Corporation Ltd., Chandigarh (the assessee). The assessment year(s) are not specified. The order or action under challenge is the order of the Income Tax Appellate Tribunal (ITAT). The amount in dispute is ₹ 47,57,618/-. The procedural history is that the revenue, through its counsel, sought to withdraw the appeal and related applications based on CBDT Circular No. 03/2018 dated 11th July, 2018, which sets monetary limits for filing appeals. The revenue also requested liberty to revive the appeal if circumstances warranted.
What were the issues?
1. Whether the revenue is permitted to withdraw the appeal based on the monetary limit prescribed by CBDT Circular No. 03/2018, and if so, with what liberty? The revenue argued that due to the tax effect being below the prescribed limit in CBDT Circular No. 03/2018, it had instructions to withdraw the present appeal and applications. The revenue sought liberty to file an application for revival of the appeal if something survived therein. The judgment records no argument for the assessee.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-88-2018 (O&M) Date of Decision: 6.8.2018 Principal Commissioner of Income Tax, Panchkula ...Appellant. Versus M/s Haryana State Electronics Development Corporation Ltd., Chandigarh ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Yogesh Putney, Sr. Standing Counsel for the appellant. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 47,57,618/-, he has instructions to withdraw the present appeal as well as the applications 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 August 6, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No GURBACHAN SINGH 2018.08.08 12:57 I attest to the accuracy and integrity of this document
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