PR.COMMISSIONER OF INCOME TAX, PANCHKULA vs. M/S HIMALAYAN EXPRESSWAY LTD.., KALKA SADAN, SHIMLA ROAD,PINJORE

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ITA/154/2018HC Punjab & HaryanaPHHC01118993201823 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The High Court dismissed the appeal as withdrawn.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 liberty as prayed for by the revenue to file an application for revival of the appeal in case something survives therein. Since the main case was dismissed as withdrawn, any pending Civil Miscellaneous applications were also disposed of. The court did not decide any substantive issue on merits as the appeal was withdrawn by the revenue based on the tax effect being below the prescribed monetary limit for filing appeals.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Panchkula (the revenue) against M/s Himalayan Expressway Ltd. (the assessee). The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. The specific assessment year(s) and the order or action under challenge are not detailed in the provided text. The procedural history is limited to the revenue's decision to withdraw the appeal.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the appellant-revenue? (Question of procedure) Contentions: Assessee: No arguments recorded. Revenue: The learned counsel for the appellant-revenue stated that the tax effect involved is less than the monetary limit prescribed in CBDT 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. Therefore, the revenue had instructions to withdraw the present 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 111-2 ITA-154-2018 (O&M) Date of decision :23.10.2019 Pr. Commissioner of Income Tax, Panchkula ...... Appellant versus M/s Himalayan Expressway Ltd. ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL Present : Mr. Yogesh Putney, Sr. 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 (HARNARESH SINGH GILL) JUDGE 23.10.2019 anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No ANURADHA 2019.10.24 15:27 I attest to the accuracy and integrity of this document

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