COMMISSIONER OF INCOME TAX vs. M/S H.K. ASSOCIATES 1-KANDHARI VILLA

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ITA/92/2012HC Punjab & HaryanaPHHC01099461201219 July 2018Bench: MR. JUSTICE AJAY KUMAR MITTAL,MR. JUSTICE AVNEESH JHINGAN2 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 The appeal was dismissed as withdrawn, with liberty granted to the revenue to file an application for revival of the appeal, should something survive. The Court clarified that the withdrawal would not be considered an affirmation of the ITAT's order on merits, and the legal issue claimed by the revenue was left open for adjudication in an appropriate future case. Consequently, the cross-objections filed by the assessee were also disposed of as infructuous. All pending miscellaneous applications were also disposed of.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Patiala (revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The assessment year(s) are not explicitly stated. The amount in dispute is Rs. 21,20,550/-. The revenue sought to withdraw the appeal based on CBDT Circular No. 03/2018 dated July 11, 2018, which pertains to monetary limits for filing appeals. The assessee, M/s H.K. Associates, had filed cross-objections. The High Court was hearing the appeal and the cross-objections.

What were the issues?

1. Whether the revenue is permitted to withdraw the appeal based on the CBDT circular, and if so, with what liberty. 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 prayed for liberty to file an application for revival of the appeal if circumstances warranted. The assessee, through their counsel, stated that the cross-objections had become infructuous due to the withdrawal of the main appeal and should be disposed of accordingly.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 92 of 2012 (O&M) & XOBJC No. 49-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 ` 21,20,550/-, 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 also 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 2018.07.25 15:35 I attest to the accuracy and authenticity of this document Chandigarh

Jawala Ram 2018.07.25 15:35 I attest to the accuracy and authenticity of this document Chandigarh

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