THE PR.COMMISSIONER OF INCOME TAX GURGAON vs. M/S QH TALBROS LTD.

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ITA/28/2018HC Punjab & HaryanaPHHC01119132201801 October 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeal is dismissed as withdrawn. The court granted the liberty as prayed for by the appellant-revenue to file an application for revival of the appeal in case something survives therein. The reasoning is based on the appellant's submission that the tax effect involved is less than the monetary limit prescribed by the CBDT circulars. Consequently, since the main case has been dismissed, any pending C.M. application also stands disposed of. The operative direction is the dismissal of the appeal as withdrawn with liberty to revive.

What were the facts?

The appellant, the Principal Commissioner of Income Tax, Gurgaon, filed an appeal before the High Court of Punjab and Haryana at Chandigarh against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Q.H. Talbros Ltd. The appeal was filed for the assessment year(s) not specified in the judgment. The procedural history indicates that the revenue sought to withdraw the appeal. The reason for withdrawal was that the tax effect involved was below the monetary limit prescribed by CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and a subsequent letter.

What were the issues?

1. Whether the appeal filed by the revenue should be dismissed as withdrawn, considering the tax effect is below the prescribed monetary limit for filing appeals by the revenue. The appellant-revenue argued that due to the tax effect being less than the monetary limit prescribed in CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, they have instructions to withdraw the present appeal. The revenue further prayed for liberty to file an application for revival of the appeal if something survives therein. The respondent-assessee did not present any arguments as none were recorded.

AI-generated summary — verify with the full judgment below

ITA No. 28 of 2018 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 233 ITA No. 28 of 2018 (O&M) Date of Decision : 01.10.2019 The Pr. Commissioner of Income Tax, Gurgaon ... Appellant Versus Q.H.Talbros Ltd.

....Respondent CORAM:HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. T.K.Joshi, Advocate for the appellant. None for the respondent. 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 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. POOJA SAINI 2019.10.04 13:57 I attest to the accuracy and integrity of this document

ITA No. 28 of 2018 (O&M) 2 3. Since the main case has been dismissed, the pending C.M. application, if any, also stands disposed of. ( AJAY TEWARI ) JUDGE ( HARNARESH SINGH GILL ) 01.10.2019 JUDGE pooja saini Whether speaking/reasoned? Yes/No Whether reportable? Yes/No POOJA SAINI 2019.10.04 13:57 I attest to the accuracy and integrity of this document

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