THE PR. COMMISSIONER OF INCOME TAX, GURGAON vs. M/S ZAROOPA FOODS PVT. LTD.

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ITA/339/2019HC Punjab & HaryanaPHHC01075653201924 February 2020Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the appeal to be dismissed as withdrawn. The court granted the appellant-revenue the liberty to file an application for revival of the appeal if circumstances warranted it. The reasoning for this decision was solely based on the appellant-revenue's submission regarding the tax effect being below the monetary threshold stipulated in CBDT circulars, which guided the revenue's decision to withdraw the appeal. The court noted that since the main case was dismissed as withdrawn, any pending applications also stood disposed of. No specific findings on the merits of the original dispute were made.

What were the facts?

The Principal Commissioner of Income Tax, Gurgaon (appellant-revenue) filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Zaroopa Foods Pvt. Ltd. The appeal pertains to assessment year(s) not specified in the judgment. The core of the dispute and the specific order under challenge before the High Court are not detailed. The procedural history is limited to the filing of this appeal by the revenue.

What were the issues?

The High Court was not called upon to decide any substantive issues of law or fact. The sole matter before the court was the appellant-revenue's request to withdraw the appeal. The appellant-revenue sought to withdraw the appeal based on the monetary limit prescribed in Circular No. 3 of 2018 and Circular No. 17 of 2019 issued by the Central Board of Direct Taxes. The revenue argued that the tax effect involved was below the prescribed monetary limit, justifying the withdrawal. No arguments were recorded for the respondent-assessee.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 339 of 2019 (O&M) Date of Decision: 24.02.2020. The Pr. Commissioner of Income Tax, Gurgaon .......Appellant Versus Zaroopa Foods Pvt. Ltd. ......Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN Present: Mr. Tajender K. Joshi, Advocate Senior Standing counsel for the appellant. AJAY TEWARI, J.(Oral) 1. Learned counsel for the appellant states that since the tax effect involved is less than the monetary limit as prescribed in Circular No.3 of 2018 dated 11.7.2018 dated 22.08.2019 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 22.08.2019, 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 as withdrawn, the pending application, if any, also stands disposed of.

(AJAY TEWARI) JUDGE (AVNEESH JHINGAN) 24.02.2020 JUDGE reema Whether speaking/reasoned: Yes Whether Reportable: No REEMA SAINI 2020.02.25 15:37 I attest to the accuracy and integrity of this document High Ciourt, Chandigarh

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