COMMISSIONER OF INCOME TAX-I LUDHIANA vs. M/S C.L. JAIN WOOLLEN MILLS PVT. LTD. LUDHIANA

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ITA/314/2011HC Punjab & HaryanaPHHC01095647201109 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The High Court dismissed the appeal as withdrawn.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 court granted the liberty prayed for by the appellant-revenue to file an application for revival of the appeal, in case something survives therein. The reasoning for dismissal is solely based on the appellant-revenue's submission regarding the tax effect being below the prescribed monetary limits for filing appeals, as per the cited CBDT circulars. The court did not decide on the merits of the original dispute. Any pending C.M. (Civil Miscellaneous application) was also disposed of as the main case was dismissed.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-1, Ludhiana (appellant-revenue) against M/s. C.L.Jain Woollen Mills Pvt. Ltd. (respondent-assessee). The assessment year(s) are not specified in the judgment. The appeal challenges an order passed by the Income Tax Appellate Tribunal (ITAT), though the specific ITAT order or action is not detailed. The amount in dispute is also not stated. The procedural history relevant here is that the revenue, citing the tax effect being below the monetary limit prescribed by CBDT Circulars, sought to withdraw 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 Whether the appeal should be dismissed as withdrawn based on the tax effect being below the prescribed monetary limit for appeals by the revenue? The appellant-revenue argued that the tax effect involved in the appeal is less than the monetary limit stipulated in CBDT Circular No.3 of 2018, as amended by Circular No.17 of 2019 and further clarified by Letter No.F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019. Consequently, they sought to withdraw the present appeal. The revenue also prayed for liberty to file an application for revival of the appeal if any aspect of it were to survive. The respondent-assessee's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 876-A ITA No.314 of 2011 (O&M) Date of decision : 09.09.2019 Commissioner of Income Tax-1, Ludhiana ...... Appellant versus M/s. C.L.Jain Woollen Mills Pvt. Ltd. ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL Present : Mr. Rajesh Katoch, Senior Standing counsel with Ms. Pridhi Jaswinder Sandhu, Junior Standing counsel for the appellant. Mr. Akshay Bhan, Senior Advocat with Mr.Alok Mittal, 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 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., if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 09.09.2019 anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No Anuradha 2019.09.13 15:36 I attest to the accuracy and integrity of this document

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