PR. COMMISSIONER OF INCOME TAX-1 CHD vs. M/S CLEAR 2 PAY INDIA PVT LTD(EARLIER ISTS INFOTECH SOL PVT LTD)

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ITA/121/2019HC Punjab & HaryanaPHHC01011970201903 October 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The High Court dismissed the appeal as withdrawn.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 revenue the liberty to file an application for revival of the appeal, as prayed for. The reasoning for the withdrawal was based on the revenue's submission that the tax effect was below the monetary threshold stipulated in the relevant CBDT circulars, which guided the decision to withdraw the appeal. The principle here is that appeals can be withdrawn based on administrative instructions and monetary limits set by the CBDT, with potential for revival under specific conditions. Any pending Civil Miscellaneous Application was also disposed of as the main case was dismissed.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-1, Chandigarh (the revenue) against M/s Clear 2 Pay India Pvt. Ltd. (the assessee). The assessment year(s) are not specified. The appeal challenges an order or action, the nature of which is not detailed. The amount in dispute is not stated. The procedural history is that the revenue's counsel, citing CBDT Circular No.3 of 2018 and Circular No.17 of 2019, along with a letter dated 20.08.2019, stated they had instructions to withdraw the appeal due to the tax effect being below the prescribed monetary limit. The revenue requested liberty to revive the appeal if circumstances changed.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the revenue. (Question of procedure) Contentions: Assessee: No arguments are recorded for the assessee. Revenue: The revenue argued that the tax effect involved is less than the monetary limit prescribed in 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, and therefore, sought to withdraw the appeal. The revenue also prayed for liberty to file an application for revival of the appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.121 of 2019 (O&M) Date of decision : 03.10.2019 Principal Commissioner of Income Tax-1, Chandigarh ...... Appellant versus M/s Clear 2 Pay India Pvt. Ltd. (earlier known as ISTS Infotech Solutions Pvt. Ltd.) Now M/s Fidelity Information Services India Pvt. Ltd. ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL *** Present :- Mr. Yogesh Putney, Advocate and Mr. Ajiteshwar Singh, Advocate 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, the pending C.M. Application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 03.10.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2019.10.16 15:37 I attest to the authenticity and accuracy of this document

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