THE PR. COMMISSIONER OF INCOME TAX vs. M/S SEL TEXTILES LTD
What did the High Court hold?
The High Court dismissed the appeal as withdrawn. The court granted the appellant-revenue the liberty to file an application for revival of the appeal, should circumstances warrant it. This decision was based on the revenue's submission that the tax effect was below the prescribed monetary limits for filing appeals, as per the relevant CBDT circulars. The court noted that the main case had been dismissed, and therefore, any pending civil miscellaneous applications also stood disposed of. The principle here is that appeals can be withdrawn based on monetary limits set by administrative instructions, with potential for revival under specific conditions.
What were the facts?
The appeal was filed by the Principal Commissioner of Income Tax (Central), Ludhiana against M/s SEL Textiles Ltd. The assessment year(s) are not explicitly stated. The order or action under challenge is the appeal itself, filed before the High Court. The procedural history is that the revenue sought to withdraw the appeal due to the tax effect being below the monetary limit prescribed by CBDT Circulars. The revenue requested liberty to revive the appeal if circumstances changed.
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 Whether the appeal should be dismissed as withdrawn, considering the tax effect is below the prescribed monetary limit for appeals by the revenue?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 the tax effect involved in the appeal is less than the monetary limit prescribed in Circular No.3 of 2018 dated 11.07.2018, as amended by 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. Based on these circulars, the revenue sought to withdraw the appeal, requesting liberty to revive it if necessary. The judgment does not record any arguments from the respondent (assessee).
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.250 of 2019 (O&M) Date of decision : 30.09.2019 The Principal Commissioner of Income Tax (Central), Ludhiana ...... Appellant versus M/s SEL Textiles Ltd. ...... 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, Advocate 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. 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) JUDGE 30.09.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2019.10.01 16:32 I am the author of this document
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