THE COMMISSIONER OF INCOME-TAX (TDS)-1, CHANDIGARH vs. THE DISTRICT MANAGER, PUNJAB STATE GRAINS PROCUREMENT CORP. LTD. ROPAR (TAN: PTLP12687D)

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ITA/264/2018HC Punjab & HaryanaPHHC01119115201806 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn. It granted the liberty as prayed for by the revenue, allowing them to file an application for revival of the appeal in case something survives therein. The court's decision was based solely on the revenue's submission regarding the tax effect and their request for withdrawal with liberty. No findings were made on the merits of the case, and no specific ratio decidendi for substantive tax law was established. The operative direction was the dismissal of the appeal with the granted liberty.

What were the facts?

This appeal was filed by the Commissioner of Income-tax (TDS)-1, Chandigarh (the appellant/revenue) against the District Manager, Punjab State Grains Procurement Corp. Ltd., Ropar (the respondent/assessee). The assessment years are not specified. The appeal challenges an order or action, the nature of which is not detailed in the provided text. The amount in dispute is also not stated. The procedural history is limited to the filing of the appeal by the revenue.

What were the issues?

The Tribunal did not have to decide any substantive issues as the appeal was withdrawn. The sole procedural matter that arose was whether the revenue should be granted liberty to revive the appeal after withdrawing it. The revenue argued that the tax effect involved was below the monetary limit prescribed by CBDT Circulars No. 3 of 2018 and 17 of 2019, and therefore, it had instructions to withdraw the appeal. The revenue also prayed for liberty to file an application for revival of the appeal if circumstances changed. The judgment does not record any arguments from the respondent.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-264-2018 Date of decision: 06.09.2019 The Commissioner of Income-tax (TDS)-1, Chandigarh .... Appellant Versus The District Manager, Punjab State Grains Procurement Corp. Ltd., Ropar ..... Respondents CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Denesh Goyal, Sr. Standing Counsel for the appellant. Mr. Pankaj Jain, Sr. Advocate with Mr. Sachin Bhardwaj, Mr. Divya Suri & Mr. Gaurav Singh Bisht, Advocates for the respondents. **** 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 revenue to file an application for revival of the appeal, in case something survives therein. 2. Dismissed as withdrawn with liberty as prayed for. ( AJAY TEWARI ) JUDGE ( HARNARESH SINGH GILL ) 06.09.2019 JUDGE Dinesh Whether speaking/reasoned : Yes/No Whether Reportable : Yes/No DINESH KUMAR 2019.09.10 18:32 I attest to the accuracy and integrity of this document

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