THE COMMISSIONER OF INCOME TAX (TDS)-1 CHANDIGARH vs. THE DISTRICT MANAGER, M/S PUNJAB STATE WAREHOUSING CORPORATION, SIRHIND, FATEHGARH SAHIB

PDF · subscribers
ITA/256/2019HC Punjab & HaryanaPHHC01051003201901 September 2021Bench: MR. JUSTICE AJAY TEWARI,MRS. JUSTICE ALKA SARIN1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the application for withdrawal of the appeal. The Court noted that the appellant's prayer for withdrawal was based on the grounds that the tax effect was below the monetary limit prescribed by Circular No. 17/2019 dated 8.8.2019, with a clarification dated 20.8.2019. For the reasons recorded in the application, the Court permitted 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 Consequently, the main appeal was dismissed as withdrawn.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 appeal was filed by the Commissioner of Income Tax (TDS)-1 against an order concerning the Assessment Year 2012-13. The respondent is the District Manager. The appellant sought to withdraw the appeal, citing Circular No. 17/2019 dated 8.8.2019 with clarification dated 20.8.2019. The reason for withdrawal was that the tax effect was below the monetary limit prescribed by the circular. The High Court allowed the application for withdrawal.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn based on the low tax effect and the applicability of Circular No. 17/2019 and its clarification dated 20.8.2019. The appellant argued that the appeal was covered by the aforementioned circulars due to the low tax effect, which fell below the monetary limit. The appellant therefore prayed for the withdrawal of the appeal. The judgment does not record any specific arguments from the respondent.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 105 CM-7051-CII-2021 in/and ITA-256-2019 (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-7051-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.2012-13) 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-7051-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

Recent GST High Court judgments

Search GST case law →