COMMISSIONER OF INCOME-TAX PATIAL vs. M/S H.K. ASSOCIATES 1 KANDHARI VILL BHUPINDER

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ITA/90/2012HC Punjab & HaryanaPHHC01099459201219 July 2018Bench: MR. JUSTICE AJAY KUMAR MITTAL,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn, granting the revenue the liberty to file an application for revival of the appeal as prayed for.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 ITAT's order on merits. Furthermore, the legal issue claimed by the revenue was expressly left open to be adjudicated in an appropriate future case. In consequence of the main appeal being withdrawn, the cross-objections filed by the assessee were disposed of as infructuous. No specific finding was given on the merits of the case.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Patiala (the revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The assessment year(s) are not specified. The amount in dispute is ₹29,46,455/-. The revenue sought to withdraw the appeal based on CBDT Circular No. 03/2018 dated July 11, 2018, due to the tax effect. The revenue also requested liberty to file an application for revival of the appeal if something survived. The assessee's cross-objections were rendered infructuous due to the withdrawal of the main appeal.

What were the issues?

1. Whether the revenue is permitted to withdraw the appeal in light of CBDT Circular No. 03/2018, and if liberty should be granted to revive the appeal. (Mixed question of law and fact, concerning procedural rules and the interpretation of the circular). Contentions: Assessee: The cross-objections have become infructuous and should be disposed of as such. Revenue: The appeal is withdrawn in view of CBDT Circular No. 03/2018 due to the tax effect of ₹29,46,455/-, and liberty is sought to revive the appeal if circumstances warrant.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 90 of 2012 (O&M) & XOBJC No. 51-CII of 2014 Decided on : 19.07.2018 Commissioner of Income Tax, Patiala . . . Appellant(s) Versus M/s H.K. Associates . . . Respondent(s) CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE AVNEESH JHINGAN PRESENT: Mr. Z.S. Klar, 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 ` 29,46,455/-, 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. 3. In view of the withdrawal of the main appeal, learned counsel for the respondent(s)-assessee/cross-objector states that the cross-objections have been rendered infructuous and may be disposed of as such. 4. Ordered accordingly. 5. This order shall also dispose of all the pending misc. applications. (AJAY KUMAR MITTAL) JUDGE July 19, 2018 J.Ram (AVNEESH JHINGAN) JUDGE Whether speaking/reasoned: Yes/No Whether Reportable: Yes/No Jawala Ram 2018.07.24 12:08 I attest to the accuracy and authenticity of this document Chandigarh

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