THE COMMISSIONER OF INCOME-TAX (TDS)-1, CHANDIGARH vs. M/S SUKHAM INFRASTRUCTURE PVT. LTD. CHANDIGARH (TAN: PTLS16394A)
What did the High Court hold?
The High Court allowed the application for withdrawal of the main appeal. The Court noted the averments made in CM-7050-CII-2021, stating that the tax effect was lower than the monetary benefit. Consequently, the main appeal was dismissed as withdrawn. The Court also noted that since the main case was decided, any pending applications would stand disposed of. The principle applied is that appeals can be withdrawn if they fall under the low tax effect policy as per CBDT circulars, and the court will permit such withdrawal.
What were the facts?
The Commissioner of Income Tax (TDS)-1, Chandigarh (the appellant/revenue) filed an appeal against an order concerning M/s Sukham Infrastructure Pvt. Ltd. (the respondent/assessee). The appeal was for assessment year 2012-13. The revenue filed an application (CM-7050-CII-2021) seeking withdrawal of the main appeal (ITA-3503-2018). The reason cited for withdrawal was that the appeal was covered by Circular No. 17/2019 dated 8.8.2019 and a further clarification dated 20.8.2019, due to a low tax effect.
What were the issues?
1. Whether the appeal filed by the revenue should be permitted to be withdrawn on the grounds of low tax effect, as per the circulars issued by the CBDT? Assessee's Contentions: The assessee's representative was not recorded as making any arguments. The judgment indicates the application for withdrawal was allowed based on the averments made by the revenue. Revenue's Contentions: The revenue contended that the appeal should be withdrawn as it was covered by Circular No. 17/2019 dated 8.8.2019 and further clarification dated 20.8.2019, due to a low tax effect for assessment year 2012-13.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 108 CM-7050-CII-2021 in/and ITA-3503-2018 (O&M) Decided on : 23.8.2021 The Commissioner of Income Tax (TDS)-1, Chandigarh ....Appellant VS M/s Sukham Infrastructure Pvt. Ltd. ....Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI
HON'BLE MRS. JUSTICE ALKA SARIN Present: Mr. Denesh Goyal, Sr. Standing Counsel for the appellant. **** AJAY TEWARI, J.(Oral) CM-7050-CII-2021 This application has been filed for withdrawal of the main appeal being covered by circular No. 17/2019 dated 8.8.2019 and further clarification dated 20.8.2019 due to low tax effect for assessment year 2012-13. For the reasons recorded, the application is allowed. Main case is taken up for hearing today itself. ITA-3503-2018 In view of the averments made in CM-7050-CII-2021 that the tax effect is lower than the monetary benefit , the main case is dismissed as withdrawn. Since the main case has been decided, the pending application, if any, also stands disposed of. (AJAY TEWARI)
JUDGE (ALKA SARIN) JUDGE 23.8.2021 anuradha Whether speaking/reasoned - Yes/No Whether reportable - Yes/No ANURADHA 2021.08.24 12:17 I attest to the accuracy and integrity of this document
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