COMMISIONER OF INCOME TAX vs. M/S NAHAR SPINNING MILLS LTD.
What did the High Court hold?
The High Court allowed the applications filed by the Revenue. Specifically, the application for dismissal of the appeal was allowed. The Court noted that the Revenue's counsel stated that due to the tax effect being below the prescribed monetary limit as per CBDT Circular No.3 of 2018, as amended by Circular No.17 of 2019 and Letter No.F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, the Revenue had instructions to withdraw the appeal. The Court dismissed the main appeal as withdrawn, granting the Revenue liberty to file an application for revival of the appeal if circumstances warranted. Any pending C.M.s were also disposed of as a consequence.
What were the facts?
The appeal was filed by the Commissioner of Income Tax-III, Ludhiana (the Revenue) against M/s Nahar Spinning Mills Ltd. (the Assessee). The assessment year(s) are not explicitly stated. The appeal is before the High Court of Punjab and Haryana at Chandigarh. The procedural history involves applications filed by the Revenue: one for exemption from filing certified copies of circulars, another for placing circulars on record, and a third for dismissal of the appeal in view of certain circulars. The Revenue stated that the tax effect involved was less than the monetary limit prescribed in CBDT Circular No.3 of 2018 and its subsequent amendments. The amount in dispute is not specified.
What were the issues?
1. Whether the appeal filed by the Revenue should be dismissed as withdrawn in light of CBDT Circular No.3 of 2018 and subsequent amendments (Circular No.17 of 2019 and Letter No.F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019)? The Revenue argued that the tax effect involved in the appeal was below the monetary limit prescribed by the aforementioned circulars, and therefore, it had instructions to withdraw the appeal. The Revenue also prayed for liberty to file an application for revival of the appeal if something survived therein. The Assessee's arguments are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
CM-16703-05-CII-2019 in/and 1 ITA-174-2008(O&M) IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 237 CM-16703-05-CII-2019 in/and ITA-174-2008(O&M) Date of decision :3.10.2019 The Commissioner of Income Tax-III, Ludhiana ...... Appellant versus M/s Nahar Spinning Mills Ltd. ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL Present : Mr. Rajesh Katoch, Senior Standing Counsel with Ms. Pridhi Jaswinder Sandhu, Jr. Standing Counsel for for the appellant. Mr. Amit Parsad, Advocate for the respondent.
*** AJAY TEWARI, J. (Oral) CM-16703-CII-2019 This is an application for exemption from filing certified copy of Circulars ( Annexure R-1 and R-2). For the reasons recorded in the application, the same is allowed. CM-16704-CII-2019 This is an application for placing on record the accompanying Circulars ( Annexure R-1 and R-2). For the reasons recorded in the application, the same is allowed and abovesaid documents are taken on record. KISHAN KUMAR 2019.10.04 17:19 I attest to the accuracy and integrity of this document
CM-16703-05-CII-2019 in/and 2 ITA-174-2008(O&M) CM-16705-CII-2019 This is an application for dismissal of the appeal filed by the department/Revenue in view of the Circulars dated 11.7.2018 and 8.8.2019. For the reasons recorded in the application, the same is allowed. Main case 1. Learned counsel for the appellant-revenue states that since the tax effect involved is less than the monetary limit as prescribed in Circular No.3 of 2018 dated 11.07.2018 issued by the Central Board of Direct Taxes, further amended vide Circular No.17 of 2019 dated 08.08.2019 read with Letter No.F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, he has instructions to withdraw the present appeal. However, he prayed that liberty be granted to the appellant-revenue to file an application for revival of the appeal, in case something survives therein. 2. Dismissed as withdrawn with liberty as prayed for. 3. Since the main case has been dismissed as withdrawn, the pending C.M, if any also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 3.10.2019 anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No KISHAN KUMAR 2019.10.04 17:19 I attest to the accuracy and integrity of this document
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