THE COMMISSIONER OF INCOME TAX(TDS)-1 vs. M/S PUNJAB STATE COOPERATIVE SUPPLY AND MARKETING FEDERATION LTD
What did the High Court hold?
The High Court dismissed the appeal as withdrawn. The revenue's counsel stated that due to the tax effect being below the prescribed monetary limit in the relevant CBDT circulars, they had instructions to withdraw the appeal. The court granted liberty to the appellant-revenue to file an application for revival of the appeal if something survives therein. The operative direction is the dismissal of the appeal as withdrawn with liberty to revive. No specific issue was decided on merits.
What were the facts?
The appeal was filed by the Commissioner of Income Tax (TDS)-1, Chandigarh (the revenue) against M/s Punjab State Cooperative Supply & Marketing Federation Ltd. (the assessee). The assessment year(s) are not specified. The appeal challenges an order or action by an unspecified authority. The amount in dispute is not stated. The procedural history is that the revenue filed the present appeal before the High Court.
What were the issues?
1. Whether the appeal should be dismissed as withdrawn, considering the tax effect is below the monetary limit prescribed by CBDT Circulars. The revenue argued that the tax effect involved is less than the monetary limit prescribed in Circular No.3 of 2018 dated 11.07.2018, as amended by 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. Based on these circulars, the revenue sought to withdraw the appeal. The judgment does not record any arguments from the assessee.
AI-generated summary — verify with the full judgment below
113/3 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
ITA-364-2019(O&M)
Date of decision :05.12.2019 The Commissioner of Income Tax (TDS)-1, Chandigarh ...... Appellant ve rsus M/s Punjab State Cooperative Supply & Marketing Federation Ltd. ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE VIVEK PURI Present : Mr. Denesh Goyal, Senior Standing Counsel for the appellant. *** AJAY TEWARI, J. (Oral) 1. At the outset, 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 as withdrawn, the pending C.M., if any also stands disposed of.
(AJAY TEWARI)
JUDGE
(VIVEK PURI) 05.12.2019
JUDGE Janki Whether speaking/reasoned Yes/No Whether Reportable : Yes/No JANKI BHATT 2019.12.06 16:59 I attest to the accuracy of this document High Court Chandigarh
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