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

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ITA/357/2011HC Punjab & HaryanaPHHC01095694201103 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The High Court dismissed the appeal as withdrawn, granting the appellant-revenue the liberty to file an application for revival of the appeal as prayed for. The Court clarified that the withdrawal of the appeal by the revenue would not be considered an affirmation of the ITAT's order on merits. Furthermore, the legal issue claimed by the appellant-revenue was expressly left open to be adjudicated in an appropriate case. The pending C.M. Application, if any, was also disposed of as a consequence of the main appeal being dismissed.

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 provided text. The appeal challenges an order passed by the Income Tax Appellate Tribunal (ITAT). The procedural history indicates that the revenue sought to withdraw the appeal due to the tax effect being below the prescribed monetary limit as per CBDT Circular No.3 of 2018 and Circular No.17 of 2019. The revenue also requested liberty to revive the appeal if circumstances changed.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the appellant-revenue due to the tax effect being below the monetary limit prescribed by CBDT Circulars. Contentions: Assessee: Not recorded in the judgment. Revenue: The revenue, through its learned counsel, stated that the tax effect involved is less than the monetary limit prescribed in CBDT Circular No.3 of 2018, as amended by Circular No.17 of 2019 and a subsequent letter. Therefore, they have instructions to withdraw the present appeal. They further 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.357 of 2011 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.357 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.357 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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