THE PR. COMMISSIONER OF INCOME TAX, GURGAON vs. DLF RETAIL DEVELOPERS LTD.

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ITA/402/2019HC Punjab & HaryanaPHHC01094606201927 February 2020Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN1 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The High Court dismissed the appeal as withdrawn.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 monetary limits specified in CBDT Circular No.3 of 2018 and Circular No.17 of 2019, they had instructions to withdraw the appeal. The Revenue also sought liberty to file an application for revival of the appeal in case any aspect of the matter survived. The Court granted this liberty. Consequently, any pending C.M. Application related to the main appeal was also disposed of.

What were the facts?

The appellant, the Principal Commissioner of Income Tax, Gurgaon (Revenue), filed an appeal against DLF Retail Developers Ltd., Gurgaon (Assessee). The appeal was filed before the High Court of Punjab & Haryana at Chandigarh. The specific assessment year(s) are not mentioned. The appeal challenges an order or action, but the nature of that order or action is not detailed. The procedural history is that the Revenue sought to withdraw the appeal.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the appellant-revenue, considering the tax effect is below the prescribed monetary limit as per CBDT Circular No.3 of 2018 and Circular No.17 of 2019. Contentions: Assessee: No arguments are 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 dated 11.07.2018, 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. Therefore, the Revenue has instructions to withdraw the present appeal, praying for liberty to file an application for revival if something survives.

AI-generated summary — verify with the full judgment below

105 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH **** ITA No.402 of 2019 Date of Decision: 27.02.2020 The Principal Commissioner of Income Tax, Gurgaon Appellant Versus DLF Retail Developers Ltd., Gurgaon Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN Present: Mr. Tajender K. Joshi, Sr. Standing Counsel with Mr. Vikram Bali, Jr. Standing Counsel 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, stands disposed of.

[AJAY TEWARI] JUDGE [AVNEESH JHINGAN] JUDGE February 27, 2020

pankaj baweja 1. Whether speaking/ reasoned : Yes / No 2. Whether reportable : Yes / No PANKAJ BAWEJA 2020.03.02 13:27 I attest to the accuracy and authenticity of this document HIGH COURT, CHANDIGARH

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