THE PR. COMMISSIONER OF INCOME TAX, GURGAON vs. M/S MOTOROLA SOLUTIONS INDIA PRIVATE LTD.

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ITA/423/2018HC Punjab & HaryanaPHHC01119292201820 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana dismissed the appeal as withdrawn. The court granted liberty to the appellant-revenue to file an application for revival of the appeal, as prayed for by their counsel. The reasoning for the dismissal is based on the appellant-revenue's submission that the tax effect involved was below the monetary limit stipulated in the relevant CBDT circulars, which guided their decision to withdraw the appeal. The court also noted that since the main case was dismissed as withdrawn, any pending Civil Miscellaneous (C.M.) applications also stood disposed of. No specific issue was decided on merits, and no ratio decidendi for future cases was established beyond the procedural aspect of withdrawal based on tax effect limits.

What were the facts?

The Principal Commissioner of Income Tax, Gurgaon (the appellant-revenue) filed an appeal before the High Court of Punjab and Haryana at Chandigarh against an order concerning Motorola Solutions India Pvt. Ltd. (the respondent-assessee). The assessment year(s) are not specified in the judgment. The appeal was filed against an order passed by the Income Tax Appellate Tribunal (ITAT), though the specific ITAT order or action being challenged is not detailed. The amount in dispute is also not stated. The procedural history is limited to the filing of the present appeal by the revenue.

What were the issues?

1. Whether the appeal filed by the revenue should be dismissed as withdrawn in light of the tax effect being below the prescribed monetary limit for filing appeals, as per CBDT Circular No. 3 of 2018 and subsequent amendments. The appellant-revenue argued that due to the tax effect being less than the monetary limit prescribed in CBDT Circular No. 3 of 2018 (dated 11.07.2018), as amended by Circular No. 17 of 2019 (dated 08.08.2019) and Letter No. F.No.279/Misc/M-93/2018-ITJ (dated 20.08.2019), they have instructions to withdraw the appeal. 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

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 106 ITA-423-2018 (O&M) Date of Decision : 20.9.2019 The Pr. Commissioner of Income Tax, Gurgaon ...... Appellant Versus Motorola Solutions India Pvt.Ltd. ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI : HON'BLE MR. JUSTICE HARNARESH SINGH GILL *** Present : Mr. Tajender K. Joshi , Advocate 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 as withdrawn, the pending C.M, if any also stands disposed of.

(AJAY TEWARI)

JUDGE (HARNARESH SINGH GILL) JUDGE 20.9.2019 anuradha

Whether speaking/reasoned - Yes/No Whether reportable - Yes/No Anuradha 2019.09.23 17:08 I attest to the accuracy and integrity of this document

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