COMMISSIONER OF INCOME TAX, AMRITSAR vs. M/S LUDHIANA BEVERAGES LTD.

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ITA/19/2008HC Punjab & HaryanaPHHC01080157200806 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh dismissed the appeal as withdrawn. The court granted the appellant-revenue the liberty to file an application for revival of the appeal, as prayed for. The reasoning for the dismissal was based on the appellant-revenue's submission that the tax effect was below the monetary limit stipulated in the relevant CBDT circulars, which guided the revenue's decision to withdraw the appeal. The court noted that since the main case was dismissed, any pending civil miscellaneous applications also stood disposed of. No specific findings on the merits of the case were made, and no ratio decidendi for future cases was established beyond the procedural aspect of withdrawal based on tax effect.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-II, Amritsar (appellant-revenue) against M/s. Ludhiana Beverages Ltd. (respondent-assessee). The appeal was before the High Court of Punjab and Haryana at Chandigarh. The specific assessment year(s) are not mentioned in the provided text. The appeal challenges an order or action that is not detailed. The tax effect involved was stated to be less than the monetary limit prescribed by CBDT Circular No. 3 of 2018 and Circular No. 17 of 2019, read with a letter dated 20.08.2019.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn due to the tax effect being below the prescribed monetary limit for appeals by the revenue? The appellant-revenue argued that the tax effect involved in the appeal was less than the monetary limit prescribed by CBDT Circular No. 3 of 2018, amended by Circular No. 17 of 2019, and a subsequent letter dated 20.08.2019. Based on these circulars, the revenue sought to withdraw the present appeal. The revenue also prayed for liberty to file an application for revival of the appeal if circumstances warranted it. The respondent-assessee's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 749 ITA No.19 of 2008 (O&M) Date of decision : 06.09.2019 Commissioner of Income Tax-II, Amritsar ...... Appellant versus M/s. Ludhiana Beverages Ltd. ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL Present : Mr. Vivek Sethi, Senior Standing counsel with Mr. Varun Issar, Junior Standing counsel for the appellant. Mr. Akshay Bhan, Sr. Advocate with Mr. Alok Mittal, Advocate and Mr. Shantanu Bnasal, Advocate for the respondent-Assesse.

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., if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 06.09.2019 anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No Anuradha 2019.09.11 15:57 I attest to the accuracy and integrity of this document

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