THE PR. COMMISSIONER OF INCOME TAX, ROHTAK vs. M/S HARYANA STEEL AND ALLOY LIMITED, SONEPAT

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ITA/209/2019HC Punjab & HaryanaPHHC01042822201913 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the applications for condonation of delay, permitting the revenue to re-file and file the appeal after delays of 250 days and 30 days, respectively. Subsequently, the learned counsel for the appellant-revenue stated that due to the tax effect being less than the monetary limit prescribed in CBDT Circular No. 3 of 2018, as amended, they had instructions to withdraw the appeal. The court dismissed the appeal as withdrawn with the liberty prayed for by the revenue to file an application for revival of the appeal if circumstances warranted. Any pending applications were also disposed of as the main case was dismissed.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-2, Rohtak (the revenue) against M/s Haryana Steel and Alloy Limited, Sonepat (the assessee). The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. The revenue sought condonation of delay in filing the appeal, which was granted. The revenue then stated that due to the tax effect being below the monetary limit prescribed by CBDT Circular No. 3 of 2018 and subsequent amendments, they had instructions to withdraw the appeal. They requested liberty to revive the appeal if circumstances changed.

What were the issues?

1. Whether the appeal filed by the revenue should be dismissed as withdrawn, considering the tax effect is below the prescribed monetary limit as per CBDT Circulars? The revenue argued that as per Circular No. 3 of 2018, amended by Circular No. 17 of 2019 and Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, the tax effect involved was less than the monetary limit. Consequently, they had instructions to withdraw the present appeal. They sought liberty to file an application for revival of the appeal if something survived therein. The judgment does not record any arguments from the assessee's side.

AI-generated summary — verify with the full judgment below

ITA No. 209 of 2019 (O&M)

-1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 209 of 2019 (O&M) Date of Decision: 13.9.2019 Pr. Commissioner of Income Tax-2, Rohtak .......Appellant Vs. M/s Haryana Steel and Alloy Limited, Sonepat .......Respondent CORAM: HON’BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Sandeep Goyal, Advocate for the appellant. ***** AJAY TEWARI

, J. (ORAL)

CM-10465-CII-2019 This is an application for condonation of delay of 250 days in re-filing the present appeal. For the reasons stated in the application, the same is allowed. Delay of 250 days in re-filing the appeal is condoned CM-10471-CII-2019 This is an application for condonation of delay of 30 days in filing the present appeal. For the reasons stated in the application, the same is allowed. Delay of 30 days in filing the appeal is condoned ITA No. 209 of 2019 (O&M) 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 GURPREET SINGH 2019.09.17 16:18 I attest to the accuracy and authenticity of this document chandigarh

ITA No. 209 of 2019 (O&M)

-2- 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, the pending application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) September 13, 2019 JUDGE Gurpreet Whether speaking /reasoned : Yes Whether Reportable : No GURPREET SINGH 2019.09.17 16:18 I attest to the accuracy and authenticity of this document chandigarh

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