THE COMMISSIONER OF INCOME TAX (TDS)-1 CHANDIGARH vs. THE DISTRICT MANAGER, M/S PUNJAB STATE WAREHOUSING CORPORATION, SIRHIND, DISTT. FATEHGARH SAHIB
What did the High Court hold?
The High Court allowed the application for withdrawal of the appeal. The Court reasoned that the appellant's prayer for withdrawal was based on the applicability of Circular No. 17/2019 and its clarification, which stipulated withdrawal of appeals with low tax effect below a certain monetary limit. Since the appellant demonstrated that the present appeal fell within these parameters for Assessment Year 2013-14, the Court found no impediment to allowing the withdrawal. Consequently, the main appeal was dismissed as withdrawn. Any pending civil miscellaneous applications were also disposed of as a result of the main case's decision.
What were the facts?
The Commissioner of Income Tax (TDS)-1, the appellant, filed an appeal against an order concerning Assessment Year 2013-14. The respondent is the District Manager. The appellant filed an application seeking withdrawal of the appeal. The reason cited for withdrawal was that the appeal was covered by Circular No. 17/2019 dated 8.8.2019, with a clarification dated 20.8.2019, due to low tax effect, falling below the monetary limit prescribed by the circular. The High Court allowed the application for withdrawal and took up the main case.
What were the issues?
1. Whether the appeal should be dismissed as withdrawn, considering the appellant's application for withdrawal based on Circular No. 17/2019 and its clarification, due to low tax effect below the monetary limit for Assessment Year 2013-14. The appellant argued that the appeal is covered by the aforementioned circular and clarification, necessitating its withdrawal due to the low tax effect, which is below the prescribed monetary limit. The revenue did not record any arguments in the judgment.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 105-2 CM-7017-CII-2021 in/and ITA-240-2019 (O&M) Decided on : 1.9.2021 The Commissioner of Income Tax (TDS)-1 ....Appellant VS The District Manager ....Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI
HON'BLE MRS. JUSTICE ALKA SARIN Present: Mr. Denesh Goyal, Advocate for the applicant-appellant. **** AJAY TEWARI, J.(Oral) CM-7017-CII-2021 This is an application praying for withdrawal of the appeal being covered by Circular No. 17/2019 dated 8.8.2019 with clarification dated 20.8.2019 due to low tax effecct (A.Y.2013-14) than the monetary limit. For the reasons recorded in the application, the same is allowed and the main case is taken up on Board today itself. Main case In view of the averments made in the application bearing CM-7017-CII-2021, the main case is dimissed as withdrawn. Since the main case has been decided, the pending civil miscellaneous application, if any, also stands disposed of. (AJAY TEWARI)
JUDGE (ALKA SARIN) JUDGE 1.9.2021 anuradha Whether speaking/reasoned - Yes/No Whether reportable - Yes/No ANURADHA 2021.09.02 16:44 I attest to the accuracy and integrity of this document
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