THE PR. COMMISSIONER OF INCOME TAX FARIDABAD vs. M/S INDIAN ARMOUR SYSTEMS PVT LTD
What did the High Court hold?
The High Court dismissed the appeal as withdrawn. The court granted the liberty as prayed for by the appellant-revenue to file an application for revival of the appeal, should circumstances warrant it. The court also noted that since the main case was dismissed as withdrawn, any pending C.M. (Civil Miscellaneous application) also stood disposed of. The reasoning for the dismissal was solely based on the revenue's instruction to withdraw due to the low tax effect, as per the cited circulars. No decision on the merits of the original dispute was made.
What were the facts?
The appeal was filed by the Principal Commissioner of Income Tax, Faridabad (appellant-revenue) against M/s. Indian Armour Systems Pvt. Ltd. (respondent-assessee). The appeal was before the High Court of Punjab and Haryana at Chandigarh. The revenue sought to withdraw the appeal based on the tax effect being below the monetary limit prescribed by CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and a subsequent letter. The revenue requested liberty to revive the appeal if circumstances warranted.
What were the issues?
1. Whether the appeal should be dismissed as withdrawn by the appellant-revenue, considering the tax effect is below the prescribed monetary limit for filing appeals as per CBDT Circulars No. 3 of 2018 and 17 of 2019. Contentions: Assessee: No arguments are recorded for the assessee in the judgment. Revenue: The revenue, through its learned counsel, stated that the tax effect involved is less than the monetary limit prescribed in 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. Therefore, it has instructions to withdraw the appeal. The revenue prayed for liberty to file an application for revival of the appeal if something survives therein.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 107-A
ITA-108-2019(O&M) Date of decision :22.11.2019 Principal Commissioner of Income Tax, Faridabad ...... Appellant versus M/s. Indian Armour Systems Pvt. Ltd. ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MRS. JUSTICE ALKA SARIN Present : Mr. T.K.Joshi, Senior Standing Counsel for the appellant.
*** AJAY TEWARI, J. (Oral) 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
(ALKA SARIN) JUDGE 22.11.2019 anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No ANURADHA 2019.11.26 10:31 I attest to the accuracy and integrity of this document
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