COMMISSIONER OF INCOME-TAX PATIALA vs. M/S H.K. ASSOCIATES1- KANDHARI VILLA

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ITA/93/2012HC Punjab & HaryanaPHHC01099462201219 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The High Court dismissed the appeal as withdrawn, granting the liberty prayed for by the revenue to file an application for revival of the appeal. The Court clarified that the withdrawal of the appeal by the revenue would not be considered an affirmation of the Tribunal'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 also stated that this order would dispose of all pending miscellaneous applications. The operative direction was to dismiss the appeal as withdrawn with liberty.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Patiala (appellant-revenue) against M/s H.K. Associates (respondent-assessee). The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. The tax effect involved in the appeal was ₹ 21,20,550/-. The revenue sought to withdraw the appeal based on CBDT Circular No. 03/2018 dated 11th July, 2018, which provides for withdrawal of appeals where the tax effect is below a certain threshold. The revenue also requested liberty to file an application for revival of the appeal if something survives therein.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the revenue in view of CBDT Circular No. 03/2018, and if liberty should be granted to the revenue to revive the appeal. The revenue argued that due to the tax effect of ₹ 21,20,550/-, they have instructions to withdraw the present appeal in accordance with CBDT Circular No. 03/2018. They prayed for liberty to file an application for revival of the appeal if circumstances warranted. The assessee's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA No. 93 of 2012 (O&M) 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. 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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