THE PR. COMMISSIONER OF INCOME TAX-3, LUDHIANA vs. M/S D.D. AGRO INDUSTRIES LTD., MITTAL KANDA LANE, INDL. AREA-C, LUDHIANA

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ITA/202/2018HC Punjab & HaryanaPHHC01119047201803 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn. The court granted liberty to the appellant-revenue to file an application for revival of the appeal if something survives therein. It was clarified that the withdrawal of the appeal by the revenue would not be considered an affirmation of the Tribunal's order on merits. The legal issue claimed by the appellant-revenue was left open to be adjudicated in an appropriate case. Any pending C.M. Application was also disposed of.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax-3, Ludhiana (appellant-revenue) against M/s D.D.Agro Industries Ltd. (respondent). The specific assessment year(s) and the order or action under challenge are not detailed in this excerpt. The procedural history indicates that the appeal was before the High Court of Punjab and Haryana at Chandigarh. The revenue sought to withdraw the appeal due to the tax effect being below the prescribed monetary limit as per CBDT Circulars.

What were the issues?

The primary issue is whether the appeal should be dismissed as withdrawn. The appellant-revenue's contention is 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. Based on this, the revenue has instructions to withdraw the appeal. The judgment does not record any specific arguments from the respondent.

AI-generated summary — verify with the full judgment below

ITA No.202 of 2018 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.202 of 2018 (O&M) Date of decision : 03.09.2019 The Pr. Commissioner of Income Tax-3, Ludhiana ...... Appellant versus M/s D.D.Agro Industries Ltd. ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL *** Present : Mr. Rajesh Katoch, Advocate for Mr. Pridhi Jaswinder Sandhu, Advocate for the appellant. Mr. Manpreet S.Kanda, Advocate 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. It is, however,clarified that withdrawal of the appeal by the appellant-revenue shall not be taken to be affirmation of order of the Tribunal on merits. POOJA SHARMA 2019.09.04 16:11 I am the author of this document

ITA No.202 of 2018 (O&M) 2 Further, the legal issue as claimed by the appellant-revenue is being left open to be adjudicated in an appropriate case. 3. Since the main case has been dismissed, the pending C.M. Application, if any, also stands disposed of.

(AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 03.09.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2019.09.04 16:11 I am the author of this document

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