PR. COMMISSIONER OF INCOME TAX-2, CHANDIGARH vs. M/S PUNJAB GENCO LIMITED
What did the High Court hold?
The High Court allowed the application for condonation of delay in refiling the appeal. Subsequently, the Court dismissed the main appeal as withdrawn, granting the liberty as prayed for by the Revenue to file an application for revival of the appeal if circumstances warranted. The Court noted that the legal issue claimed by the Revenue was being left open to be adjudicated in an appropriate case. Since the main case was dismissed as withdrawn, any pending Civil Miscellaneous applications were also dismissed.
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 appeal was filed for assessment year(s) not specified in the judgment. The Revenue sought to withdraw the appeal due to the tax effect being less than Rs. 1 crore, citing a CBDT circular dated 17/2019 dated 8.8.2019. The Revenue also requested liberty to revive the appeal if circumstances changed. The High Court had to decide whether to allow the withdrawal and grant the requested liberty.
What were the issues?
1. Whether the appeal should be dismissed as withdrawn by the Revenue, considering the tax effect is less than Rs. 1 crore and in light of CBDT Circular No. 17/2019 dated 08.08.2019? (Question of law) Contentions: Assessee: No specific contentions recorded in the judgment. Revenue: The Revenue, through its counsel, stated that the tax effect involved is less than Rs. 1 crore and, in view of CBDT Circular No. 17/2019 dated 08.08.2019, it has instructions to withdraw the present appeal. The Revenue prayed for liberty to file an application for revival of the appeal in case something survives therein.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 109-A ITA-406-2018 (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-24544-CII-2018 For the reasons recorded, the application is allowed. Delay of 46 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-406-2018 (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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