PR COMMISSIONER OF INCOME TAX (CENTRAL) LUDHIANA vs. M/S G S AUTO INTERNATIONAL LTD

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ITA/377/2019HC Punjab & HaryanaPHHC01093851201930 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn. The revenue's counsel informed the court that due to the tax effect being below the prescribed monetary limits for appeals, they had instructions to withdraw the present appeal. The revenue also prayed for liberty to file an application for revival of the appeal in case circumstances warranted it. The Court granted this liberty. Consequently, any pending C.M. Application also stood disposed of. The judgment does not record any decision on the merits of the original dispute, as the appeal was withdrawn.

What were the facts?

The appellant, the Principal Commissioner of Income Tax (Central), Ludhiana, filed an appeal against an order concerning assessment year(s) not specified in the judgment. The respondent is M/s G.S. Auto International Ltd. The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. The revenue sought to withdraw the appeal based on the tax effect being below the monetary limits prescribed by CBDT Circular No.3 of 2018 and Circular No.17 of 2019, read with a letter dated 20.08.2019. The revenue requested liberty to revive the appeal if circumstances changed.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn, considering the tax effect is below the prescribed monetary limits for filing appeals by the revenue, as per CBDT Circulars No.3 of 2018 and 17 of 2019. Contentions: Assessee: No arguments recorded for the assessee. Revenue: The learned counsel for the appellant-revenue stated that the tax effect involved is less than the monetary limit prescribed in Circular No.3 of 2018, as amended by Circular No.17 of 2019 and Letter No.F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019. Therefore, the revenue had instructions to withdraw the appeal, with a prayer for liberty to revive it.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.377 of 2019 (O&M) Date of decision : 30.09.2019 The Principal Commissioner of Income Tax (Central), Ludhiana ...... Appellant versus M/s G.S. Auto International Ltd., ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL *** Present : Mr. Rajesh Katoch, Senior Standing Counsel with Ms. Pridhi Jaswinder Sandhu, Advocate for the appellant. *** 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. 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 30.09.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2019.10.01 16:32 I am the author of this document

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