PR COMMISSIONER OF INCOME TAX (CENTRAL), GURUGRAM vs. M/S SAB INDUSTRIES LTD

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ITA/157/2019HC Punjab & HaryanaPHHC01000769201923 January 2023Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court decided to dismiss the appeal as withdrawn. The reasoning was based on the appellant-revenue's submission that the tax effect was below the prescribed monetary limit for filing appeals, as per CBDT Circulars. The court granted the revenue the liberty to file an application for revival of the appeal, should any aspect of the matter survive. Since the main appeal was dismissed as withdrawn, any pending Civil Miscellaneous applications (C.M.) were also disposed of. No specific issue was decided on merits, and therefore, no ratio decidendi for future cases was established.

What were the facts?

The appellant, Pr. Commissioner of Income Tax (Central), Gurugram, filed an appeal before the High Court of Punjab and Haryana at Chandigarh against an order concerning assessment year(s) not specified. The respondent is M/S. Sab Udyog Ltd. The appeal challenged a decision of the Income Tax Appellate Tribunal (ITAT), though the specific ITAT order and the amount in dispute are not recorded in this judgment. The procedural history is limited to the filing of this appeal by the revenue.

What were the issues?

The High Court was to decide whether to uphold or dismiss the appeal filed by the revenue. The revenue's contention, as presented by its counsel, was that the tax effect involved in the appeal was below the monetary limit prescribed by CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and a subsequent letter. Consequently, the revenue sought to withdraw the appeal, requesting liberty to revive it if circumstances warranted. The judgment does not record any specific arguments or contentions from the respondent assessee.

AI-generated summary — verify with the full judgment below

104 HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-157-2019 (O&M) Date of decision:23.01.2023 PR. Commissioner of Income Tax (Central), Gurugram....Appellant V/s. M/S. Sab Udyog Ltd. ....Respondent CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present: Ms. Pridhi Jaswinder Sandhu, Senior Standing Counsel for the appellant-Income Tax (Central). **** Ritu Bahri, 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, she has instructions to withdraw the present appeal. However, she 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. (RITU BAHRI)

JUDGE (MANISHA BATRA) JUDGE 23.01.2023

Divyanshi Whether speaking/reasoned: Yes/No Whether reportable: Yes/No DIVYANSHI 2023.01.25 10:20 I attest to the accuracy and authenticity of this document/order

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