PRINCIPAL COMMISSIONER OF INCOME -TAX vs. M/S HIGHTECH CONSTRUCTION P LTD

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ITA/403/2019HC Punjab & HaryanaPHHC01092193201924 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The High Court dismissed the appeal as withdrawn.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 court granted the liberty prayed for by the revenue to file an application for revival of the appeal, should circumstances warrant it. The reasoning for the dismissal was solely based on the revenue's submission regarding the tax effect being below the prescribed monetary limit for filing appeals, as per the CBDT circulars. The court did not delve into the merits of the case. Any pending interlocutory applications were also disposed of as a consequence of the main appeal being dismissed. No specific issue was left undecided, as the appeal was withdrawn by the appellant.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Faridabad (the revenue) against M/s Hightech Construction Pvt. Ltd. (the assessee). The assessment year(s) are not specified. The order or action under challenge is not detailed, but it is an appeal against a decision of the Income Tax Appellate Tribunal (ITAT). The amount in dispute is not stated. The procedural history is that the revenue's counsel, citing CBDT Circular No. 3 of 2018 and Circular No. 17 of 2019, sought to withdraw the appeal due to the tax effect being below the prescribed monetary limit. The revenue also requested liberty to revive the appeal if circumstances warranted.

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 Whether the appeal, filed by the revenue, should be dismissed as withdrawn based on the tax effect being below the monetary limit prescribed by CBDT Circulars. The revenue argued that the tax effect involved in the appeal is less than the monetary limit stipulated in Circular No. 3 of 2018, as amended by Circular No. 17 of 2019, and therefore, it has instructions to withdraw the appeal. The revenue also sought liberty to revive the appeal if any aspect of the matter survived. The assessee's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 403 of 2019 (O&M) Date of Decision: 24.02.2020. Principal Commissioner of Income Tax, Faridabad .......Appellant Versus M/s Hightech Construction Pvt. Ltd. ......Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN Present: Mr. Tajender K. Joshi, Senior Panel Counsel with Mr. Vikram Bali, Junior Panel 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., if any, also stands disposed of.

(AJAY TEWARI) JUDGE (AVNEESH JHINGAN) 24.02.2020 JUDGE reema Whether speaking/reasoned: Yes Whether Reportable: No REEMA SAINI 2020.02.25 15:37 I attest to the accuracy and integrity of this document High Ciourt, Chandigarh

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