THE PR. COMMISSIONER OF INCOME TAX GURGAON vs. M/S B. G. INDIA ENERGY SOLUTIONS PVT LTD
What did the High Court hold?
The High Court allowed the appeal to be dismissed as withdrawn. The court granted the liberty sought by the appellant-revenue to file an application for revival of the appeal, should any aspect of the matter survive. The reasoning for this decision was solely based on the revenue's submission regarding the low tax effect, which fell below the prescribed monetary limits for pursuing appeals, as per the cited CBDT circulars and letter. The court noted that since the main case was dismissed, any pending civil miscellaneous application also stood disposed of. No substantive issues regarding the income tax assessment were decided.
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 concerning assessment year(s) not specified. The respondent is M/s B.G. India Energy Solutions Pvt. Ltd. The appeal was filed challenging a decision of the Income Tax Appellate Tribunal (ITAT), though the specific ITAT order or the authority that passed the order under challenge is not detailed. The amount in dispute is also not stated. The procedural history leading to this High Court appeal is not elaborated.
What were the issues?
The High Court was not required to decide any substantive issues on merits. The sole question before the court was whether to allow the revenue's request to withdraw the appeal. The revenue, represented by its counsel, argued that the tax effect involved in the appeal was below the monetary limit prescribed by CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and further clarified by a letter dated 20.08.2019. Therefore, the revenue sought to withdraw the appeal, requesting liberty to revive it if circumstances warranted. The judgment does not record any arguments from the respondent-assessee.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.311 of 2019 (O&M) Date of decision :13.12.2019 The Pr. Commissioner of Income-tax, Gurgaon ...... Appellant versus M/s B.G.India Energy Solutions Pvt. Ltd. ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE VIVEK PURI *** Present : Mr. Tajender K.Joshi, Advocate for the appellant.
*** 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. 3. Since the main case has been dismissed, the pending C.M. Application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (VIVEK PURI) JUDGE 13.12.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2019.12.16 17:13 I attest to the accuracy and integrity of this document
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