PR. COMMISSIONER OF INCOME TAX-I LUDHIANA vs. M/S SODAGAR WOOLLEN MILLS P LTD LUDHIANA

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ITA/224/2016HC Punjab & HaryanaPHHC01110418201601 October 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court decided to dismiss the appeal as withdrawn. The revenue's counsel stated that due to the low tax effect, they had instructions to withdraw the appeal, citing CBDT Circular No. 3 of 2018 and Circular No. 17 of 2019. The revenue also prayed for liberty to revive the appeal if circumstances changed. The court granted this liberty. The reasoning for the dismissal is solely based on the revenue's decision to withdraw due to the tax effect threshold. The operative direction is the dismissal of the appeal as withdrawn with liberty granted to the revenue. No issues on the merits of the assessment were decided.

What were the facts?

This case involves an appeal filed by the Principal Commissioner of Income Tax-I, Ludhiana (the revenue) against M/s Sodagar Woollen Mills (P) Limited, Ludhiana (the assessee). The assessment year(s) are not explicitly stated. The appeal challenges an order or action passed by an authority, which is the subject of the present High Court proceeding. The amount in dispute is not specified. The procedural history is that the revenue has filed this appeal before the High Court of Punjab and Haryana at Chandigarh.

What were the issues?

The Tribunal (High Court in this instance) had to decide whether to proceed with the appeal. The revenue's contention was based on the tax effect involved being below the monetary limit prescribed by CBDT Circular No. 3 of 2018 and Circular No. 17 of 2019, read with a subsequent letter. Consequently, the revenue sought to withdraw the appeal. The judgment does not record any arguments from the assessee's side regarding the merits of the case, as the revenue chose to withdraw.

AI-generated summary — verify with the full judgment below

ITA No. 224 of 2016 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 230 ITA No. 224 of 2016 (O&M) Date of Decision : 01.10.2019 Pr. Commissioner of Income Tax-I, Ludhiana ... Appellant Versus M/s Sodagar Woollen Mills (P) Limited, Ludhiana

....Respondent CORAM:HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Rajesh Katoch, Senior Standing Counsel with Ms. Pridhi Jaswinder Sandhu, Jr. Standing counsel for the appellant. Mr. Akshay Bhan, Senior Advocate with Mr. Alok Mittal, 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. POOJA SAINI 2019.10.04 13:57 I attest to the accuracy and integrity of this document

ITA No. 224 of 2016 (O&M) 2 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 ) 01.10.2019 JUDGE pooja saini Whether speaking/reasoned? Yes/No Whether reportable? Yes/No POOJA SAINI 2019.10.04 13:57 I attest to the accuracy and integrity of this document

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