THE PR. COMMISSIONER OF INCOME TAX GURGAON vs. CPS CASH PROCESSING SOLUTIONS PRIVATE LIMITED

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ITA/222/2019HC Punjab & HaryanaPHHC01008326201905 February 2020Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeal should be dismissed as withdrawn. The court granted the liberty prayed for by the revenue to file an application for revival of the appeal in case something survives therein. The reasoning was based on the revenue's statement that the tax effect was below the prescribed monetary limit for filing appeals, as per the relevant CBDT circulars. Consequently, the main case being dismissed, any pending Civil Miscellaneous Application was also disposed of.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Gurgaon (the revenue) against M/s CPS Cash Processing Solutions Pvt. Ltd. (the assessee). The assessment year(s) are not explicitly stated in the provided text. The appeal challenges an order passed by the Income Tax Appellate Tribunal (ITAT), though the specific order or its date is not mentioned. The procedural history is limited to the present appeal before the High Court of Punjab and Haryana.

What were the issues?

The High Court was not required to decide any substantive issues of law or fact. The sole issue before the High Court was whether the revenue should be permitted to withdraw the appeal. The revenue's contention was that 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 and Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, and therefore, it wished to withdraw the appeal. The assessee, represented by a caveator, was present to respond to the revenue's submission.

AI-generated summary — verify with the full judgment below

106 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.222 of 2019 (O&M) Date of decision : 05.02.2020 The Pr. Commissioner of Income Tax Gurgaon ...... Appellant versus M/s CPS Cash Processing Solutions Pvt. Ltd. ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE AVNEESH JHINGAN *** Present : Mr. Tajender K.Joshi, Advocate for for the appellant. Mr. Pranjal P.Chaudhary, Advocate for the caveator.

*** 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. Application, if any, also stands disposed of. (AJAY TEWARI) JUDGE ( AVNEESH JHINGAN ) JUDGE 05.02.2020 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2020.02.10 10:21 I attest to the accuracy and integrity of this document

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