PR. COMMISSIONER OF INCOME TAX-2, JALANDHAR vs. M/S. MODERN PUBLISHERS

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ITA/221/2018HC Punjab & HaryanaPHHC01119068201817 August 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The High Court dismissed the appeal as withdrawn.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 the liberty sought by the revenue to file an application for revival of the appeal, should circumstances warrant it. Furthermore, the court explicitly stated that the legal issue claimed by the revenue was being left open to be adjudicated in an appropriate future case. This implies that no decision on the merits of the underlying tax dispute was made, and the appeal's disposal was solely based on the revenue's decision to withdraw it due to the tax effect threshold stipulated by the CBDT.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-2, Jalandhar (the revenue) against M/s Modern Publishers, Jalandhar (the assessee). The assessment year(s) are not specified in the provided text. The order or action under challenge is the appeal itself, filed before the High Court. The amount in dispute is stated to be less than ₹1 crore. The procedural history is that the revenue's counsel, citing CBDT Circular No. 17/2019 dated 08.08.2019, stated they had instructions to withdraw the appeal due to the tax effect being below the threshold. The revenue also prayed for liberty to revive the appeal if circumstances warranted.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn in light of the tax effect being less than ₹1 crore and the CBDT Circular No. 17/2019? (Question of law) Assessee's Contention: Not recorded. Revenue's Contention: The revenue argued that as the tax effect involved is less than ₹1 crore, the appeal should be withdrawn in accordance with the CBDT Circular dated 17/2019 dated 08.08.2019. They also sought liberty to revive the appeal if any aspect of the matter survived.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA, CHANDIGARH Sr. No.: 102

ITA No.221 of 2018 (O & M) Date of Decision: August 17, 2019

Pr. Commissioner of Income Tax-2, Jalandhar ..... APPELLANT

VERSUS

M/s Modern Publishers, Old Railway Road, Jalandhar ..... 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.

. . .

Ajay Tewari, J (Oral)

Learned counsel for the appellant-revenue has very fairly stated that since the tax effect involved is less than ` 1 crore, he has instructions to withdraw the present appeal in view of Circular dated 17/2019 dated 08.08.2019 issued by the Central Board of Direct Taxes, New Delhi. However, he has prayed that liberty be granted to revenue to file an application for revival of the appeal in case something survives therein. AVIN KUMAR 2019.08.19 16:08 I attest to the accuracy and integrity of this document

ITA No.221 of 2018 [2]

Dismissed as withdrawn with liberty as prayed for. Further the legal issue as claimed by the revenue is being left open to be adjudicated in an appropriate case.

(Ajay Tewari) Judge

(Harnaresh Singh Gill) August 17, 2019 Judge avin

Whether Speaking/ Reasoned: Yes/ No Whether Reportable: Yes/ No

AVIN KUMAR 2019.08.19 16:08 I attest to the accuracy and integrity of this document

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