COMMISSIONER OF INCOME TAX, CHANDIGARH-II vs. M/S GLAXO SMITHKLINE CONSUMER HEALTHCARE LTD.

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ITA/150/2008HC Punjab & HaryanaPHHC01080115200807 November 2019Bench: MR. JUSTICE AJAY TEWARI,MRS. JUSTICE ALKA SARIN1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the appeal to be dismissed as withdrawn.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 court noted that the main case has been dismissed, and therefore, any pending C.M. Application also stands disposed of. The reasoning for the withdrawal was based on the tax effect being below the monetary limit stipulated by CBDT circulars. The operative direction was to dismiss the appeal as withdrawn with liberty to revive.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax-II, Chandigarh (the appellant-revenue) against M/s. Glaxo Smithkline Consumer Healthcare Ltd, Nabha (the respondent). The appeal is against an order passed by the Income Tax Appellate Tribunal (ITAT). The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to this appeal before the High Court is not detailed, other than it being an appeal against an ITAT order.

What were the issues?

1. Whether the appeal should be withdrawn by the revenue due to the tax effect being below the prescribed monetary limit. The revenue, through its learned counsel, stated that the tax effect involved in the appeal is 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. Consequently, the revenue sought to withdraw the appeal. The revenue also prayed for liberty to file an application for revival of the appeal if something survives therein. No arguments were recorded for the respondent.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 150 of 2008 Date of decision : 07.11.2019 The Commissioner of Income Tax-II, Chandigarh ..... Appellant versus M/s. Glaxo Smithkline Consumer Healthcare Ltd, Nabha. ..... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MRS.JUSTICE ALKA SARIN *** Present : Ms.Urvashi Dhugga, 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 07.11.2019 raman Whether speaking/reasoned Yes/No Whether Reportable : Yes/No RAMAN KUMAR 2019.11.08 11:13 I attest to the accuracy and integrity of this document

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