THE COMMISSIONER OF INCOME-TAX (TDS)-1, CHANDIGARH vs. M/S PUNJAB STATE CIVIL SUPPLY CORP. LTD. GIANI ZAIL SINGH NAGAR, ROPAR (TAN: PTLP11392D)

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ITA/288/2018HC Punjab & HaryanaPHHC01119141201806 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana dismissed the appeal as withdrawn. The revenue's counsel submitted that due to the tax effect being below the monetary limits stipulated in CBDT Circular No. 3 of 2018, as amended, they had instructions to withdraw the appeal. The revenue specifically prayed for liberty to file an application for revival of the appeal should any aspect of the matter warrant it. The Court granted this liberty. The decision is based on the revenue's administrative decision to withdraw the appeal due to the low tax effect, rather than a decision on the merits of the case. No specific issue was decided on its substance.

What were the facts?

The appeal was filed by the Commissioner of Income-tax (TDS)-1, Chandigarh (the revenue) against M/s. Punjab State Civil Supply Corp. Ltd. (the assessee). The specific assessment year(s) are not mentioned in the provided text. The appeal challenges an order or action from a lower authority, but the nature of that order is not detailed. The dispute involves a tax effect below the monetary limit prescribed by CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and a subsequent letter. The procedural history is limited to the revenue's decision to withdraw the appeal.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the revenue, considering the tax effect is below the prescribed monetary limit for appeals, as per CBDT Circular No. 3 of 2018 and subsequent amendments. Contentions: Assessee: No arguments are recorded for the assessee in the provided text. Revenue: The revenue, through its learned counsel, stated that the tax effect involved is 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. Consequently, the revenue sought to withdraw the present appeal, while praying for liberty to revive it if circumstances change.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-288-2018 Date of decision: 06.09.2019 Commissioner of Income-tax (TDS)-1, Chandigarh .... Appellant Versus M/s. Punjab State Civil Supply Corp. Ltd. ..... Respondent 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 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 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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