PR. COMMISSIONER OF INCOME TAX-2, CHANDIGARH vs. M/S PUNJAB GENCO LIMITED
What did the High Court hold?
The High Court dismissed the appeal as withdrawn. The court condoned the delay of 33 days in refiling the appeal. The Revenue's request to withdraw the appeal was accepted based on the tax effect being less than Rs. 1 crore and in line with CBDT Circular 17/2019. The court granted liberty to the Revenue to file an application for revival of the appeal if something survived therein. The legal issue, as claimed by the Revenue, was left open to be adjudicated in an appropriate case. Any pending CMs were also dismissed as the main case was withdrawn.
What were the facts?
The appeal was filed by the Principal Commissioner of Income Tax-2, Chandigarh (Revenue) against M/s Punjab Genco Limited (assessee). The assessment year(s) are not specified. The appeal challenges an order or action that is not detailed in the provided text. The procedural history involves a delay of 33 days in refiling the appeal, which was condoned. The Revenue sought to withdraw the appeal due to the tax effect being less than Rs. 1 crore, citing CBDT Circular dated 17/2019 dated 8.8.2019. 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 Whether the appeal should be dismissed as withdrawn in light of the tax effect and CBDT Circular 17/2019? (Question of law) Assessee's contentions: Not recorded. Revenue's contentions: The Revenue argued that the appeal should be withdrawn as the tax effect involved is less than Rs. 1 crore, in accordance with CBDT Circular dated 17/2019 dated 8.8.2019. They also prayed for liberty to revive the appeal if any aspect of the case warranted it.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 109 ITA-393-2018 (O&M) Date of decision :3.9.2019 Pr. Commissioner of Income Tax-2, Chandigarh ...... Appellant versus M/s Punjab Genco Limited ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL Present : Mr. Vivek Sethi, Advocate for the appellant.
*** AJAY TEWARI, J. (Oral) CM-23703-CII-2018 For the reasons recorded, the application is allowed. Delay of 33 days in refiling the appeal is condoned. Main Case Learned counsel for the appellant-Revenue has very fairly stated that since the tax effect involved is less than Rs.1 crore. He has instruction to withdraw the present appeal in view of the circular dated 17/2019 dated 8.8.2019 issued by the Central Board of Direct Taxes, New Delhi. However, he has prayed that liberty be granted to Revenue to file an application for revival of the appeal in case something survives therein. Anuradha 2019.09.04 16:17 I attest to the accuracy and integrity of this document
ITA-393-2018 (O&M) -2- Dismissed as withdrawn with liberty as prayed for. Further,the legal issue as claimed by the Revenue is being left open to be adjudicated in an appropriate case. Since the main case has been dismissed as withdrawn, the pending C.M, if any also stands dismissed. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 3.9.2019 anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No Anuradha 2019.09.04 16:17 I attest to the accuracy and integrity of this document
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