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

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ITA/411/2007HC Punjab & HaryanaPHHC01073113200707 November 2019Bench: MR. JUSTICE AJAY TEWARI,MRS. JUSTICE ALKA SARIN1 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The High Court of Punjab and Haryana at Chandigarh dismissed the appeal as withdrawn.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 liberty to the appellant-revenue to file an application for revival of the appeal if something survives therein. The reasoning for dismissal was based on the appellant-revenue's instruction to withdraw due to the tax effect being below the prescribed monetary limits in CBDT circulars. The ratio decidendi is that appeals falling below the monetary threshold for litigation as per CBDT instructions are to be withdrawn. The operative direction was the dismissal of the appeal as withdrawn with liberty granted. No issue was expressly left undecided.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-II, Chandigarh (appellant-revenue) against M/s. Smithkline Beecham Consumer Healthcare Ltd, Nabha (respondent-assessee). The assessment year(s) are not specified in the provided text. The appeal challenges an order or action from an unspecified authority. The amount in dispute is not stated. The procedural history involves the revenue filing the appeal, and the present hearing is for the disposal of this appeal.

What were the issues?

1. Whether the appeal should be withdrawn by the appellant-revenue based on the monetary limits prescribed in CBDT Circulars. The appellant-revenue, through its counsel, argued that the tax effect involved in the appeal is below the monetary limit stipulated in Circular No. 3 of 2018 dated 11.07.2018, as amended by 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. Consequently, the revenue sought to withdraw the appeal. The respondent-assessee did not present any arguments, as indicated by 'None for the respondent'.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 411 of 2007 Date of decision : 07.11.2019 The Commissioner of Income Tax-II, Chandigarh ..... Appellant versus M/s. Smithkline 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 11:13 I attest to the accuracy and integrity of this document

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