CIT KARNAL vs. M/S WEAVE LAND

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ITA/415/2010HC Punjab & HaryanaPHHC01093346201005 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn. The court granted the appellant-revenue the liberty to file an application for revival of the appeal, as prayed for, in case any aspect of the matter survives. The reasoning for dismissal is solely based on the revenue's instruction to withdraw due to the low tax effect, as per the prevailing CBDT circulars. The court did not decide on the merits of the original dispute. The operative direction is the dismissal of the appeal with liberty to revive. No issues were expressly left undecided, as the appeal was withdrawn by the appellant.

What were the facts?

The appeal, ITA No. 415 of 2010 (O&M), was filed by the Commissioner of Income Tax, Karnal (the appellant-revenue) against M/s Weave Land, Panipat (the respondent-assessee). The case pertains to assessment years that are not specified in the judgment. The appeal challenges an order or action by an unspecified authority. The amount in dispute is not explicitly stated, but the appeal's withdrawal is based on the tax effect being below the monetary limit prescribed by CBDT circulars. The procedural history is limited to the filing of this appeal before the High Court.

What were the issues?

1. Whether the appeal filed by the revenue should be dismissed as withdrawn, considering the tax effect is below the prescribed monetary limit as per CBDT Circular No. 3 of 2018 and Circular No. 17 of 2019. The appellant-revenue, through its counsel, stated that it has instructions to withdraw the present appeal because the tax effect involved is less than the monetary limit prescribed in CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019. The revenue prayed for liberty to file an application for revival of the appeal if something survives therein. The respondent-assessee's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

ITA No.415 of 2010 (O&M) 1 783 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.415 of 2010 (O&M) Date of decision : 05.09.2019 The Commissioner of Income Tax, Karnal ...... Appellant versus M/s Weave Land, 8, Sector 25 HUDA, Panipat ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL *** Present : Mr. Sandeep Goyal, Advocate and Mr. Chetan Sood, Advocate for the appellant. Mr. Rajiv Sharma, Advocate for Mr. S.K.Mukhi, Advocate 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. POOJA SHARMA 2019.09.10 13:43 I am the author of this document

ITA No.415 of 2010 (O&M) 2 3. Since the main case has been dismissed, the pending C.M. Application, if any, also stands disposed of.

(AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 05.09.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2019.09.10 13:43 I am the author of this document

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