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/310/2017HC Punjab & HaryanaPHHC01117515201706 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn. The reasoning was based on the submission made by the learned counsel for the appellant-revenue that the tax effect involved was below the monetary limit stipulated in the relevant CBDT circulars (Circular No.3 of 2018 and Circular No.17 of 2019). Consequently, the revenue had received instructions to withdraw the appeal. The Court granted the liberty as prayed for by the revenue to file an application for revival of the appeal, should something survive therein. No specific findings were made on the merits of the original dispute, as the appeal was disposed of on a procedural ground.

What were the facts?

The appeal was filed by the Commissioner of Income-tax (TDS)-1, Chandigarh (appellant-revenue) against M/s. Food Corporation of India (respondent-assessee). The assessment year(s) are not specified in the provided text. The appeal challenges an order or action, the nature of which is not detailed. The procedural history indicates that the revenue sought to withdraw the appeal due to the tax effect being below the monetary limit prescribed by CBDT Circulars. The High Court was presented with the appeal.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn based on the tax effect being below the prescribed monetary limit as per CBDT Circular No.3 of 2018 and Circular No.17 of 2019. Assessee's Contentions: The respondent-assessee is not recorded as having made any specific contentions in this excerpt. The judgment focuses on the appellant-revenue's submission. Revenue's Contentions: The appellant-revenue, through its learned counsel, stated that the tax effect involved in the 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 these circulars, the revenue had instructions to withdraw the present appeal. The revenue also prayed for liberty to file an application for revival of the appeal if circumstances warranted.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-310-2017 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. 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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