PR. COMMISSIONER OF INCOME TAX-2, CHANDIGARH vs. M/S SML ISUZU LIMITEDN ( FORMERLY SWARAJ MAZDA LIMITED)

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ITA/427/2018HC Punjab & HaryanaPHHC01119296201811 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 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The High Court dismissed the appeal as withdrawn.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, should any aspect of the matter survive. The court also noted that any pending applications related to the main appeal would stand disposed of as a consequence of the dismissal of the main case. The reasoning for the dismissal was solely based on the revenue's instruction to withdraw due to the low tax effect, as per the cited circulars and letter. No finding was made on the merits of the original dispute.

What were the facts?

The Principal Commissioner of Income Tax-2, Chandigarh (the appellant-revenue) filed an appeal before the High Court of Punjab and Haryana at Chandigarh against an order concerning M/s SML Isuzu Limited (formerly Swaraj Mazda Limited) (the respondent-assessee). The specific assessment year(s) and the nature of the order or action under challenge are not detailed in the provided text. The procedural history is limited to the filing of this appeal by the revenue.

What were the issues?

The High Court was not required to decide any substantive issues of law or fact. The sole matter before the court was the revenue's request to withdraw the appeal. The revenue's contention was based on the tax effect involved being below the monetary limit prescribed by CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019, and a subsequent letter dated 20.08.2019. The revenue sought liberty to revive the appeal if circumstances warranted. No arguments were recorded for the respondent-assessee.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 427 of 2018 (O&M) Date of Decision: 11.9.2019 Pr. Commissioner of Income Tax-2, Chandigarh .......Appellant Vs. M/s SML Isuzu Limited (Formerly Swaraj Mazda Limited) .......Respondent CORAM: HON’BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Ms. Urvashi Dhugga, Senior Standing Counsel 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, she has instructions to withdraw the present appeal. However, she 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 application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) September 11, 2019

JUDGE Gurpreet Whether speaking /reasoned : Yes Whether Reportable : No GURPREET SINGH 2019.09.12 16:51 I attest to the accuracy and authenticity of this document chandigarh

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