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The High Court dismissed the appeal as withdrawn. The court granted the appellant-revenue the liberty to file an application for revival of the appeal, as prayed for. The reasoning for the dismissal is based on the appellant-revenue's submission that the tax effect is below the prescribed monetary limits for filing appeals, as per the CBDT circulars. The court noted that since the main case was dismissed as withdrawn, any pending C.M. (Civil Miscellaneous application) also stands disposed of. No specific issue was decided on merits, and the ratio decidendi would be that appeals below a certain tax threshold, as per CBDT guidelines, can be withdrawn with liberty to revive under specific circumstances.
What were the facts?
The appeal was filed by the Commissioner of Income Tax (TDS)-1, Chandigarh (the revenue) against M/s Punjab State Grains Procurement Corporation Ltd. (the assessee). The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. The assessment years are not specified in the judgment. The appeal challenged an order or action, the details of which are not provided. The procedural history is that the revenue is withdrawing the appeal.
What were the issues?
1. Whether the appeal should be dismissed as withdrawn by the appellant-revenue, considering the tax effect is below the monetary limit prescribed by CBDT Circulars. The appellant-revenue argued that the tax effect involved 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, and therefore, it has instructions to withdraw the appeal. The revenue prayed for liberty to file an application for revival of the appeal if something survives therein. The respondent-assessee's arguments are not recorded.
AI-generated summary — verify with the full judgment below
113/2 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
ITA-272-2019(O&M)
Date of decision :05.12.2019 The Commissioner of Income Tax (TDS)-1, Chandigarh ...... Appellant versus M/s Punjab State Grains Procurement Corporation Ltd. ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE VIVEK PURI Present : Mr. Denesh Goyal, Senior Standing Counsel for the appellant. *** AJAY TEWARI, J. (Oral) 1. At the outset, 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 as withdrawn, the pending C.M., if any also stands disposed of.
(AJAY TEWARI)
JUDGE
(VIVEK PURI) 05.12.2019
JUDGE Janki Whether speaking/reasoned Yes/No Whether Reportable : Yes/No JANKI BHATT 2019.12.06 16:59 I attest to the accuracy of this document High Court Chandigarh
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