COMMISSIONER OF INCOME TAX-II, CHANDIGARH vs. M/S BEBO TECHNOLOGIES (P) LTD. MOHALI

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ITA/329/2011HC Punjab & HaryanaPHHC01095663201103 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn by the appellant-revenue. The court granted the liberty as prayed for by the revenue to file an application for revival of the appeal. It was clarified that the withdrawal of the appeal by the revenue would not be considered an affirmation of the Tribunal's order on merits. Furthermore, the legal issue, as claimed by the appellant-revenue, was left open to be adjudicated in an appropriate case. The operative direction was the dismissal of the appeal as withdrawn with liberty granted to the revenue. No specific issue was left undecided, other than the general clarification that the legal issue remains open.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-II, Chandigarh (appellant-revenue) against M/s Bebo Technologies (P) Ltd., Mohali (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). The procedural history is that the appellant-revenue, through its counsel, stated that due to the tax effect being below the monetary limit prescribed by CBDT Circulars No. 3 of 2018 and 17 of 2019, and a related letter, they had instructions to withdraw the appeal. The amount in dispute is not stated.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the appellant-revenue. (Question of procedure) Assessee's Arguments: Not recorded. Revenue's Arguments: The revenue, through its counsel, argued that the tax effect involved in the appeal was less than the monetary limit prescribed by CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019, read with Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019. Based on these circulars, the revenue sought to withdraw the present appeal. The revenue also prayed for liberty to file an application for revival of the appeal if something survives therein.

AI-generated summary — verify with the full judgment below

ITA No.329 of 2011 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.329 of 2011 (O&M) Date of decision : 03.09.2019 Commissioner of Income Tax-II, Chandigarh ...... Appellant versus M/s Bebo Technologies (P) Ltd., Mohali ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL *** Present : Mr. Vivek Sethi, Advocate for the appellant. Mr. Manpreet S.Kanda, 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. It is, however,clarified that withdrawal of the appeal by the appellant-revenue shall not be taken to be affirmation of order of the Tribunal on merits. POOJA SHARMA 2019.09.04 16:11 I am the author of this document

ITA No.329 of 2011 (O&M) 2 Further, the legal issue as claimed by the appellant-revenue is being left open to be adjudicated in an appropriate case. 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 03.09.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2019.09.04 16:11 I am the author of this document

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