COMMISSIONER OF INCOME TAX, PATIALA vs. M/S GROZ BECKERT SABOO LTD.

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ITA/148/2002HC Punjab & HaryanaPHHC01053481200213 November 2019Bench: MR. JUSTICE AJAY TEWARI,MRS. JUSTICE ALKA SARIN1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn. The court granted the liberty 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 regarding the tax effect being below the prescribed monetary limit for appeals, as per the cited CBDT circulars. The court did not delve into the merits of the case. The operative direction is the dismissal of the appeal as withdrawn with liberty to revive. No issue was left undecided as the appeal was withdrawn.

What were the facts?

The appeal was filed by the Commissioner of Income-tax, Patiala (the revenue) against M/s Groz Beckert Saboo Ltd. (the assessee). The assessment year(s) are not specified in the provided text. The appeal challenges an order or action from an unspecified authority. The amount in dispute is also not stated. The procedural history is that the revenue's counsel, 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 counsel also requested liberty to revive the appeal if circumstances changed.

What were the issues?

1. Whether the revenue is permitted to withdraw the appeal based on the tax effect falling below the monetary limit prescribed by CBDT Circulars. 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 a subsequent letter. Therefore, they have instructions to withdraw the appeal. The revenue prayed for liberty to file an application for revival of the appeal if something survives therein. The judgment records no argument for the respondent-assessee.

AI-generated summary — verify with the full judgment below

450 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.148 of 2002 (O&M) Date of decision : 13.11.2019 The Commissioner of Income-tax Patiala ...... Appellant versus M/s Groz Beckert Saboo Ltd. ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MRS.JUSTICE ALKA SARIN *** Present : Ms. Pridhi Jaswinder Sandhu, Advocate for Mr. Kunal Sharma, Advocate for the appellant. None 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. Application, if any, also stands disposed of. (AJAY TEWARI) JUDGE ( ALKA SARIN ) JUDGE 13.11.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2019.11.15 09:24 I attest to the accuracy and integrity of this document

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