THE PR. COMMISSIONER OF INCOME TAX, GURGAON vs. M/S INTER CONTIENTAL HOTELS GROUP PVT. LTD.

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ITA/221/2019HC Punjab & HaryanaPHHC01018441201908 January 2020Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the application for condonation of delay. Subsequently, the revenue's counsel stated they had instructions to withdraw the appeal due to the tax effect being below the monetary limit prescribed by CBDT Circular No.3 of 2018, as amended. The Court dismissed the appeal as withdrawn with liberty to the appellant-revenue to file an application for revival of the appeal, in case something survives therein. Any pending C.M. application was also disposed of as a consequence of the main case being dismissed.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income-tax, Gurgaon (the revenue) against M/s Intercontinental Hotels Group (India) Pvt. Ltd. (the assessee). The appeal was filed with a delay of 19 days, for which an application to condone the delay was allowed. The revenue's counsel stated that the tax effect involved was below the monetary limit prescribed by CBDT Circular No.3 of 2018, as amended by Circular No.17 of 2019 and a subsequent letter. Based on these circulars, the revenue had 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 Whether the appeal should be dismissed as withdrawn, considering the tax effect is below the prescribed monetary limit for appeals by the revenue.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 revenue argued that due to the low tax effect, as per the CBDT circulars (Circular No.3 of 2018 and Circular No.17 of 2019, read with Letter No.F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019), they had instructions to withdraw the appeal. They also sought liberty to revive the appeal if circumstances changed. The judgment does not record any arguments from the assessee's side.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CM-10882-CII-2019 in/and ITA No.221 of 2019 (O&M) Date of decision : 08.01.2020 The Pr. Commissioner of Income-tax, Gurgaon ...... Appellant versus M/s Intercontinental Hotels Group (India) Pvt. Ltd., ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE AVNEESH JHINGAN *** Present : Mr. Tajinder Joshi, Sr. Panel Counsel with Mr. Vikram Bali, Jr. Panel Counsel for the appellant.

*** AJAY TEWARI, J. (Oral) CM-10882-CII-2019 1. For the reasons recorded, the application is allowed. Delay of 19 days in filing the appeal is condoned. Main Case 2. 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. 3. Dismissed as withdrawn with liberty as prayed for. POOJA SHARMA 2020.01.09 16:33 I attest to the accuracy and integrity of this document

-2- 3. Since the main case has been dismissed, the pending C.M. Application, if any, also stands disposed of. ( AJAY TEWARI ) JUDGE ( AVNEESH JHINGAN ) JUDGE 08.01.2020 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2020.01.09 16:33 I attest to the accuracy and integrity of this document

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