PR. COMMISSIONER OF INCOME TAX-1, JALANDHAR vs. M/S. OMSONS INTERNATIONAL

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ITA/399/2017HC Punjab & HaryanaPHHC01117612201701 October 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh dismissed the appeal as withdrawn. The court granted the liberty prayed for by the appellant-revenue to file an application for revival of the appeal in case something survives therein. The court also noted that since the main case had been dismissed, any pending C.M. application also stood disposed of. The reasoning for the dismissal was based on the revenue's submission that the tax effect was below the monetary limit stipulated in the relevant CBDT circulars, leading to a decision to withdraw the appeal. No specific issue was left undecided; the appeal was disposed of on procedural grounds based on the revenue's request.

What were the facts?

The Principal Commissioner of Income Tax, Jalandhar-I (the appellant-revenue) filed an appeal before the High Court of Punjab and Haryana at Chandigarh against an order concerning assessment year(s) not specified. The respondent is M/s Omsons International. The appeal was filed under ITA No. 399 of 2017. The revenue's counsel stated that due to the tax effect being below the monetary limit prescribed in CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and further clarified by Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, they had instructions to withdraw the appeal. They requested liberty to revive the appeal if circumstances changed.

What were the issues?

1. Whether the appeal filed by the revenue should be dismissed as withdrawn based on the tax effect being below the prescribed monetary limits in CBDT circulars? The appellant-revenue argued that as per CBDT Circular No. 3 of 2018, amended by Circular No. 17 of 2019 and further clarified by Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, the tax effect involved in the present appeal was below the prescribed monetary limit. Consequently, they had instructions to withdraw the appeal. The revenue requested liberty to revive the appeal if any surviving issue warranted it. The respondent, M/s Omsons International, did not record any arguments in the judgment.

AI-generated summary — verify with the full judgment below

ITA No. 399 of 2017 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 232 ITA No. 399 of 2017 (O&M) Date of Decision : 01.10.2019 Pr. Commissioner of Income Tax, Jalandhar-I, Jalandhar ... Appellant Versus M/s Omsons International

....Respondent CORAM:HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Vivek Sethi, Senior Standing Counsel with Mr. Varun Issar, Jr. Standing counsel for the appellant. Mr. M.S.Kanda, Advocte 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. POOJA SAINI 2019.10.04 13:57 I attest to the accuracy and integrity of this document

ITA No. 399 of 2017 (O&M) 2 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 ) 01.10.2019 JUDGE pooja saini Whether speaking/reasoned? Yes/No Whether reportable? Yes/No POOJA SAINI 2019.10.04 13:57 I attest to the accuracy and integrity of this document

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