PR COMMISSIONER OF INCOME TAX 2 CHANDIGARH vs. M/S GREEN FIELD ENTERPRISES

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ITA/251/2016HC Punjab & HaryanaPHHC01110448201617 August 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeals as withdrawn, granting the liberty to the Revenue to file an application for revival of the appeals as prayed for. The Court explicitly stated that the legal issue claimed by the Revenue was being left open to be adjudicated in an appropriate case. This means that the merits of the case were not decided, and the withdrawal was based solely on the tax effect and the CBDT circular. The principle that can be cited is that appeals can be withdrawn based on monetary limits prescribed by CBDT circulars, with liberty to revive if circumstances change, and legal issues remain open for future adjudication.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax-2, Chandigarh (Revenue) against M/s Green Field Enterprises (Assessee). The appeals involved similar questions of facts and law. The Revenue's counsel stated that the tax effect involved was less than ₹1 crore. Consequently, the Revenue sought to withdraw the appeals in accordance with Circular No. 17/2019 dated 08.08.2019 issued by the Central Board of Direct Taxes, New Delhi. The Revenue also prayed for liberty to file an application for revival of the appeals if something further survived.

What were the issues?

1. Whether the appeals should be dismissed as withdrawn in light of the tax effect and CBDT Circular No. 17/2019. The Revenue argued that due to the tax effect being less than ₹1 crore, it had instructions to withdraw the appeals as per CBDT Circular No. 17/2019. The Revenue also requested liberty to revive the appeals if necessary. The judgment does not record any arguments from the Assessee's side on this specific point.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA, CHANDIGARH Sr. No.: 203

Date of Decision: August 17, 2019

1.

ITA No.251 of 2016 (O & M)

Pr. Commissioner of Income Tax-2, Chandigarh ..... APPELLANT

VERSUS

M/s Green Field Enterprises ..... RESPONDENT

. . .

2.

ITA No.293 of 2016 (O & M)

Pr. Commissioner of Income Tax-2, Chandigarh ..... APPELLANT

VERSUS

M/s Green Field Enterprises ..... RESPONDENT

. . .

CORAM: HON'BLE MR. JUSTICE AJAY TEWARI

HON’BLE MR. JUSTICE HARNARESH SINGH GILL

. . .

PRESENT: - Mr. Vivek Sethi, Senior Standing Counsel for the appellant – Revenue.

Mr. Tarun Kumar, Advocate, for the respondent No.1.

. . .

Ajay Tewari, J (Oral)

This judgment shall dispose of aforementioned connected appeals as they involve similar questions of facts and law. AVIN KUMAR 2019.08.20 13:51 I attest to the accuracy and integrity of this document

ITA No.251 of 2018 (O & M) [2]

Learned counsel for the appellant-revenue has very fairly stated that since the tax effect involved is less than ` 1 crore, he has instructions to withdraw the present appeals in view of Circular dated 17/2019 dated 08.08.2019 issued by the Central Board of Direct Taxes, New Delhi. However, he has prayed that liberty be granted to revenue to file an application for revival of the appeal(s) in case something survives therein.

Dismissed as withdrawn with liberty as prayed for. Further the legal issue as claimed by the revenue is being left open to be adjudicated in an appropriate case. (Ajay Tewari) Judge

(Harnaresh Singh Gill) August 17, 2019 Judge avin

Whether Speaking/ Reasoned: Yes/ No Whether Reportable: Yes/ No

AVIN KUMAR 2019.08.20 13:51 I attest to the accuracy and integrity of this document

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