THE COMMISSIONER OF INCOME-TAX (TDS)-1, CHANDIGARH vs. THE AREA MANAGER, DISTT. OFFICE, FOOD CORPORATION OF INDIA, CHANDIGARH (TAN: PTLF10163G)

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ITA/263/2018HC Punjab & HaryanaPHHC01119114201820 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal decided to dismiss the appeal as withdrawn. The reasoning provided is that the Revenue's counsel, on instructions, stated that the tax effect was below the monetary limit prescribed by the CBDT circulars, which govern the filing and withdrawal of appeals. Consequently, the Revenue sought to withdraw the appeal. The Tribunal granted this request, dismissing the appeal as withdrawn. However, liberty was granted to the Revenue to file an application for revival of the appeal should circumstances warrant it. No specific issue was decided on merits, and no ratio decidendi for future cases on substantive tax law was established. The operative direction was the dismissal of the appeal with liberty to revive.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (TDS)-1, Chandigarh (the Revenue) against the respondent, The Area Manager, Distt. Office, Food Corporation of India. The specific assessment year(s) and the order or action under challenge are not explicitly stated in the provided text. The amount in dispute is also not mentioned. The procedural history relevant to this judgment is that the Revenue's counsel stated they had instructions to withdraw the appeal due to the tax effect being below the monetary limit prescribed by CBDT Circulars. They 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 Whether the appeal should be dismissed as withdrawn, considering the tax effect is below the prescribed monetary limit for appeals by the Revenue. Contentions: Assessee: No contentions are recorded for the assessee in the provided judgment. Revenue: The Revenue's counsel 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 and Letter No. F.No.279/Misc./M-93/2018-ITJ dated 20.08.2019. Based on these circulars, the Revenue sought to withdraw the present appeal, requesting liberty to file an application for revival if any aspect of the appeal survived.

AI-generated summary — verify with the full judgment below

225/13 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.263 of 2018 (O&M) Date of decision:20.09.2019 The Commissioner of Income Tax (TDS)-1, Chandigarh ...Appellant Versus The Area Manager, Distt. Office, Food Corporation of India

...Respondent CORAM:

HON'BLE MR. JUSTICE AJAY TEWARI

HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. T.K.Joshi, Advocate for Mr. Denesh Goyal, Senior Standing counsel, for the appellant. Mr. Maninder Arora, Advocate, for the respondent. ***** AJAY TEWARI, J. (ORAL) 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 Revenue to file an application for revival of the appeal, in case something survives therein. Dismissed as withdrawn with liberty as prayed for. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 20.09.2019 Hemlata Whether speaking/reasoned Yes / No Whether reportable Yes / No HEMLATA 2019.09.23 16:51 I attest to the accuracy and authenticity of this document

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