THE COMMISSIONER OF INCOME TAX (TDS)-1 CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORPORATION LTD.
What did the High Court hold?
The High Court allowed the application for withdrawal of the appeal. The Court noted that the application was made for withdrawal of the appeal, stating it was covered by Circular No. 17/2019 dated 8.8.2019 with a clarification dated 20.8.2019, due to a low tax effect below the monetary limit for Assessment Year 2012-13. For the reasons recorded in the application, the same was allowed, and the main case was taken up. Consequently, the main case was dismissed as withdrawn. Any pending civil miscellaneous applications were also disposed of as the main case had been decided.
What were the facts?
The Commissioner of Income Tax (TDS)-1, the appellant, filed an appeal against an order concerning M/s Punjab State Grains Procurement Corporation Ltd., the respondent. The appeal pertains to Assessment Year 2012-13. 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 a low tax effect below the monetary limit. The High Court allowed the application for withdrawal and took up the main case.
What were the issues?
1. Whether the appeal should be withdrawn based on Circular No. 17/2019 and its clarification due to low tax effect, as per the appellant's contention. The appellant argued that the appeal was covered by the aforementioned circulars and clarifications, which permit withdrawal of appeals with a low tax effect. The appellant relied on Circular No. 17/2019 and its clarification dated 20.8.2019. The respondent's contentions are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 105-4 CM-7018-CII-2021 in/and ITA-265-2019 (O&M) Decided on : 1.9.2021 The Commissioner of Income Tax (TDS)-1 ....Appellant VS M/s Punjab State Grains Procurement Corporation Ltd. ....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-7018-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-7018-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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