THE PR. COMMISSIONER OF INCOME TAX GURGAON vs. M/S ACCRETIVE HEALTH PVT. LTD.
What did the High Court hold?
The High Court of Punjab and Haryana at Chandigarh dismissed the appeal as withdrawn. The court granted the appellant-revenue the liberty to file an application for revival of the appeal, should any aspect of the matter survive. The reasoning for the dismissal was based on the appellant's submission that the tax effect was below the monetary limit specified in the relevant CBDT circulars. The operative direction was to dismiss the appeal as withdrawn with liberty to revive. Any pending civil miscellaneous application was also disposed of as the main case was dismissed.
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 Accretive Health Pvt. Ltd. The appeal was filed for the assessment year(s) not specified in the judgment. The procedural history indicates that the revenue sought to withdraw the appeal. The reason for withdrawal was that the tax effect involved was below the monetary limit prescribed by CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and a subsequent letter.
What were the issues?
1. Whether the appeal filed by the revenue should be dismissed as withdrawn, considering the tax effect is below the prescribed monetary limit for filing appeals, as per CBDT Circular No. 3 of 2018 and Circular No. 17 of 2019. The revenue argued that due to the low tax effect, they had instructions to withdraw the appeal, citing the aforementioned CBDT circulars and a letter dated 20.08.2019. They prayed for liberty to revive the appeal if circumstances changed. 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.322 of 2019 (O&M) Date of decision : 28.11.2019 The Pr. Commissioner of Income-tax, Gurgaon ...... Appellant versus Accretive Health Pvt. Ltd., 17, Netaji Subhash Mar, Darya Ganj, New Delhi. ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE VIVEK PURI *** Present : Mr. Arun Sharma, Advocate for 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 28.11.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2019.11.29 12:35 I attest to the accuracy and integrity of this document
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