THE PR. COMMISSIONER OF INCOME TAX-2, CHANDIGARH vs. M/S PREET LAND PROMOTERS & DEVELOPERS PVT. LTD.
What did the High Court hold?
The High Court decided to dismiss the appeal as withdrawn. The reasoning was based on the Revenue's submission that the tax effect was below the prescribed monetary limit for filing appeals, as per the relevant CBDT circulars. The Revenue was granted liberty to file an application for revival of the appeal, should circumstances warrant it. The principle derived is that appeals can be withdrawn by the revenue if the tax effect falls below the stipulated monetary limits, with potential for revival under specific conditions. The pending Civil Miscellaneous Application, if any, was also disposed of as the main case was dismissed.
What were the facts?
The appellant, the Principal Commissioner of Income Tax-2, Chandigarh (Revenue), filed an appeal against an order concerning M/s Preet Land Promoters & Developers Pvt. Ltd. (Assessee). The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. The assessment year(s) are not specified in the judgment. The specific order or action under challenge and the authority that passed it are also not detailed. The amount in dispute is not stated. The procedural history is that the Revenue filed the present appeal.
What were the issues?
The High Court had to decide whether to dismiss the appeal as withdrawn. The Revenue's contention was that the tax effect involved was less than the monetary limit prescribed in CBDT 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. Consequently, the Revenue sought to withdraw the appeal. The Revenue also prayed for liberty to file an application for revival of the appeal if something survived therein. The Assessee's arguments are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
260 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.316 of 2018 (O&M) Date of decision : 22.10.2019 The Principal Commissioner of Income Tax-2 Chandigarh ...... Appellant versus M/s Preet Land Promoters & Developers Pvt. Ltd. ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL *** Present : Mrs. Urvashi Dhugga, 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 (HARNARESH SINGH GILL) JUDGE 22.10.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2019.10.23 16:05 I attest to the accuracy and integrity of this document
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