THE COMMISSIONER OF INCOME TAX vs. M/S SMITHKLINE BEEHAM

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ITA/175/2003HC Punjab & HaryanaPHHC01040358200307 November 2019Bench: MR. JUSTICE AJAY TEWARI,MRS. JUSTICE ALKA SARIN1 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The High Court decided to dismiss the appeal as withdrawn.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 monetary limit prescribed by the Central Board of Direct Taxes (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. The court granted the appellant-revenue liberty to file an application for revival of the appeal, should circumstances warrant it. Any pending civil miscellaneous applications were also disposed of as the main case was dismissed. No specific issue was left undecided, as the appeal was withdrawn.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-II, Chandigarh (appellant-revenue) against M/s. Smithkline Beecham Consumer Healthcare Ltd, Nabha (respondent-assessee). The assessment year(s) are not specified. The appeal challenges an order passed by the Income Tax Appellate Tribunal (ITAT). The amount in dispute is not stated, but the tax effect is mentioned as being below the monetary limit prescribed by CBDT circulars. The procedural history is that the revenue has instructions to withdraw the appeal.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn, considering the tax effect is below the prescribed monetary limit for appeals by the revenue? The appellant-revenue argued that as per Circular No.3 of 2018 and subsequent amendments, the tax effect involved is less than the monetary limit. Therefore, they have instructions to withdraw the present appeal. They also prayed for liberty to file an application for revival of the appeal if something survives therein. The respondent-assessee did not present any arguments as none were recorded.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 175 of 2003 Date of decision : 07.11.2019 The Commissioner of Income Tax-II, Chandigarh ..... Appellant versus M/s. Smithkline Beecham 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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