COMMISSIONER OF INCOME TAX-II, CHANDIGARH vs. M/S IC INFOWAVE (P) LTD., 41, PHASE-IIIA, MOHALI

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ITA/116/2012HC Punjab & HaryanaPHHC01099179201206 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryWithdrawn

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The High Court dismissed the appeal as withdrawn.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 in case something survives therein. The reasoning for the dismissal is solely based on the revenue's submission that the tax effect was below the prescribed monetary limit for filing appeals, as per the cited CBDT circulars. The court did not decide any substantive issue on merits. Since the main case was dismissed, any pending C.M. (Civil Miscellaneous application) was also disposed of.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-II, Chandigarh (appellant-revenue) against M/s. Ice Infowave (P) Ltd. (respondent-assessee). The specific assessment year(s) are not mentioned in the judgment. The appeal challenges an order or action passed by an authority, the details of which are not provided. The amount in dispute is also not stated. The procedural history is that the revenue, citing CBDT Circular No.3 of 2018 and Circular No.17 of 2019, sought to withdraw the appeal due to the tax effect being below the prescribed monetary limit. The revenue also requested liberty to revive the appeal if circumstances warranted.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn, considering the tax effect is below the monetary limit prescribed by CBDT Circulars. Contentions: Assessee: No arguments are recorded for the assessee in the judgment. Revenue: The appellant-revenue argued that the tax effect involved in the appeal is less than the monetary limit prescribed by 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. Based on these circulars, the revenue sought to withdraw the present appeal, while praying for liberty to file an application for revival if any aspect of the appeal survived.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 925

ITA No.116 of 2012 (O&M) Date of decision : 06.09.2019 Commissioner of Income Tax-II, Chandigarh ...... Appellant versus M/s. Ice Infowave (P) Ltd. ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL Present : Mr. Vivek Sethi, Senior Standing counsel with Mr. Varun Issar, Junior Standing counsel for the appellant. Ms. Navjot Kaur, Advocate for Mr. Vishal Gupta,Advocate for the respondent.

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, the pending C.M., if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 06.09.2019 anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No Anuradha 2019.09.11 15:35 I attest to the accuracy and integrity of this document

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