PR COMMISSIONER OF INCOME TAX KARNAL vs. SHEENA EXPORTS

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ITA/234/2018HC Punjab & HaryanaPHHC01119082201812 September 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The High Court dismissed the appeal as withdrawn.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 reasoning provided is solely based on the appellant-revenue's submission that the tax effect involved was below the monetary limit stipulated by the Central Board of Direct Taxes (CBDT) Circulars. The court granted the revenue the liberty to file an application for revival of the appeal, should something survive therein. No decision was made on the merits of the case. Any pending C.M. application, if any, was also disposed of as the main case was dismissed. The ratio decidendi is that appeals with a tax effect below the prescribed monetary limits, as per CBDT circulars, can be withdrawn by the revenue, with potential liberty for revival.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax, Karnal (appellant-revenue) against M/s Sheena Exports (respondent-assessee). The specific assessment year(s) are not mentioned in the provided text. The appeal challenges an order or action from a lower authority, the details of which are not specified. The amount in dispute is also not stated. The procedural history relevant here is that the revenue's counsel, citing CBDT Circular No. 3 of 2018 and Circular No. 17 of 2019, along with a subsequent letter, sought to withdraw the appeal due to the tax effect being below the prescribed monetary limit.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the appellant-revenue, considering the tax effect is below the monetary limit prescribed by CBDT Circulars. Assessee's Arguments: The judgment does not record any arguments from the assessee's side. The assessee is the respondent in this appeal. Revenue's Arguments: 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 and further clarified by Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, it had instructions to withdraw the present appeal. The revenue also prayed for liberty to revive the appeal if circumstances warranted.

AI-generated summary — verify with the full judgment below

ITA No. 234 of 2018 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 222 ITA No. 234 of 2018 (O&M) Date of Decision : 12.09.2019 Pr. Commissioner of Income Tax, Karnal ... Appellant Versus M/s Sheena Exports

....Respondent CORAM:HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Yogesh Putney, Senior 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. POOJA SAINI 2019.09.13 16:57 I attest to the accuracy and integrity of this document

ITA No. 234 of 2018 (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 ) 12.09.2019 JUDGE pooja saini Whether speaking/reasoned? Yes/No Whether reportable? Yes/No POOJA SAINI 2019.09.13 16:57 I attest to the accuracy and integrity of this document

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