C I T vs. M/S NAHAR SPINNING MILLS LTD.
What did the High Court hold?
The High Court allowed the applications filed by the Revenue. Specifically, CM-16726-CII-2019, 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, was allowed. The main case, ITA-614-2008(O&M), was dismissed as withdrawn. The Court granted liberty to the appellant-revenue to file an application for revival of the appeal, in case something survived therein. The ratio of this decision is that appeals can be withdrawn and dismissed based on subsequent CBDT circulars that set monetary limits for appeals, even after the appeal has been filed, provided liberty to revive is granted. Any pending C.M.s also stood disposed of as the main case was dismissed as withdrawn.
What were the facts?
The appeal, ITA-614-2008(O&M), was filed by the Commissioner of Income Tax-III, Ludhiana (the Revenue) against M/s Nahar Spinning Mills Ltd. (the Assessee). The High Court of Punjab and Haryana at Chandigarh was hearing the matter. Several applications were filed by the Revenue, including applications for exemption from filing certified copies of circulars, for placing circulars on record, and for dismissal of the appeal. The Revenue sought dismissal of the appeal in view of Circular No.3 of 2018 dated 11.07.2018 and Circular No.17 of 2019 dated 08.08.2019, as amended by Letter No.F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019.
What were the issues?
1. Whether the appeal filed by the Revenue should be dismissed in view of the CBDT circulars regarding monetary limits for filing appeals and the tax effect involved. The Revenue argued that the tax effect involved in the present appeal was less than the monetary limit prescribed in Circular No.3 of 2018 dated 11.07.2018, as amended by 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. Based on these circulars, the Revenue stated it had instructions to withdraw the appeal. The Revenue prayed for 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 regarding this issue.
AI-generated summary — verify with the full judgment below
CM-16723-25-26-CII-2019 in/and 1 ITA-614-2008(O&M) IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 237-A CM-16723-25-26-CII-2019 in/and ITA-614-2008(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-16723-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-16725-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-16723-25-26-CII-2019 in/and 2 ITA-614-2008(O&M) CM-16726-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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