C I T vs. M/S SMITHKLINE BEECHAM CONSUMER HEALTHCARE LTD.

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ITA/410/2007HC Punjab & HaryanaPHHC01073112200707 November 2019Bench: MR. JUSTICE AJAY TEWARI,MRS. JUSTICE ALKA SARIN1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn, as prayed for by the appellant-revenue. The court granted the revenue the liberty to file an application for revival of the appeal, should circumstances warrant it. The reasoning behind the dismissal was the appellant-revenue's submission that the tax effect was below the monetary threshold stipulated in the relevant CBDT circulars, making further prosecution of the appeal unnecessary. The principle derived is that appeals can be withdrawn based on monetary limits set by administrative instructions, with potential for revival under specific conditions. Any pending applications related to the main appeal were also disposed of as a consequence of the dismissal of the main case.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-II, Chandigarh (appellant-revenue) against M/s. Beecham Consumer Healthcare Ltd, Nabha (respondent). The assessment year(s) are not specified. The appeal challenges an order or action of the Income Tax Appellate Tribunal (ITAT), though the specific order is not detailed. 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 changed.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn, considering the tax effect is below the monetary limit prescribed by CBDT Circulars?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No. 17 of 2019, and further clarified by Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, the appeal should be withdrawn because the tax effect involved is less than the prescribed monetary limit. The revenue sought liberty to revive the appeal if any new facts or circumstances emerged. The respondent-assessee did not present any arguments as 'None for the respondent' is recorded.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 410 of 2007 Date of decision : 07.11.2019 The Commissioner of Income Tax-II, Chandigarh ..... Appellant versus M/s. Beecham Consumer Healthcare Ltd, Nabha. ..... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MRS.JUSTICE ALKA SARIN *** Present : Ms.Urvashi Dhugga, Advocate for the appellant. None 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. 3. Since the main case has been dismissed, the pending C.M. Application, if any, also stands disposed of. (AJAY TEWARI) JUDGE ( ALKA SARIN ) JUDGE 07.11.2019 raman Whether speaking/reasoned Yes/No Whether Reportable : Yes/No RAMAN KUMAR 2019.11.08 14:54 I attest to the accuracy and integrity of this document

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