PR COMMISSIONER OF INCOME TAX PANCHKULA vs. HIMALAYAN EXPRESSWAY LTD

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ITA/210/2018HC Punjab & HaryanaPHHC01119056201823 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The High Court dismissed the appeal as withdrawn.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 appellant-revenue the liberty to file an application for revival of the appeal, as prayed for. The reasoning for dismissal was based on the appellant-revenue's submission that the tax effect was below the monetary limit stipulated in the relevant CBDT circulars, indicating a policy decision by the revenue not to pursue appeals below a certain threshold. The ratio decidendi is that appeals can be withdrawn by the revenue based on monetary limits, with potential for revival under specific conditions. Any pending Civil Miscellaneous applications were also disposed of as a consequence of the main appeal being dismissed. No specific issue was left undecided, as the appeal was withdrawn by the appellant.

What were the facts?

The Principal Commissioner of Income Tax, Panchkula (appellant-revenue) filed an appeal before the High Court of Punjab and Haryana at Chandigarh against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is M/s Himalayan Expressway Ltd. The assessment year(s) are not specified. The appeal challenges a decision of the ITAT, though the specifics of that decision are not detailed in this excerpt. The procedural history involves the revenue filing this appeal. 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.

What were the issues?

1. Whether the appeal filed by the revenue should be dismissed as withdrawn, considering the tax effect is below the prescribed monetary limit. The appellant-revenue, through its learned counsel, stated that due to the tax effect being less than the monetary limit prescribed in CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019, it had instructions to withdraw the present appeal. The revenue sought liberty to file an application for revival of the appeal if circumstances warranted it. The judgment does not record any arguments from the respondent-assessee.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 111-3 ITA-210-2018 (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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