THE COMMISSIONER OF INCOME TAX (TDS)-1, CHANDIGARH vs. M/S FOOD CORPORATION OF INDIA, SIRHIND ROAD, PATIALA (PAN-AAACF0365N)

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ITA/309/2017HC Punjab & HaryanaPHHC01117513201706 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The High Court of Punjab and Haryana at Chandigarh has dismissed the appeal as withdrawn. The revenue's counsel stated that due to the tax effect being below the prescribed monetary limit as per CBDT Circulars (Circular No. 3 of 2018 and Circular No. 17 of 2019), they had instructions to withdraw the appeal. The revenue also prayed for liberty to file an application for revival of the appeal if circumstances warranted it. The Court granted this liberty. Therefore, the appeal was not decided on its merits, but disposed of based on the revenue's request for withdrawal due to the tax effect falling below the threshold for pursuing appeals.

What were the facts?

The appeal was filed by the Commissioner of Income-tax (TDS)-1, Chandigarh (the revenue) against M/s. Food Corporation of India (the assessee). The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. The specific assessment year(s) are not mentioned in the provided text. The appeal challenges an order or action which is not detailed. The procedural history is that the revenue has instructed its counsel to withdraw the appeal.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn, considering the tax effect is below the prescribed monetary limit for appeals by the revenue? The revenue's contention is that the tax effect involved in the present appeal 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, read with Letter No. F.No. 279/Misc/M-93/2018-ITJ dated 20.08.2019. Based on this, the revenue seeks to withdraw the appeal. The judgment does not record any specific arguments from the assessee's side regarding the merits of the case or the withdrawal request, other than the presence of their counsel.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-309-2017 Date of decision: 06.09.2019 Commissioner of Income-tax (TDS)-1, Chandigarh .... Appellant Versus M/s. Food Corporation of India ..... 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. Maninder Arora, Advocate 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 ) JUDGE 06.09.2019 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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