PR COMMISSIONER OF INCOME TAX JALANDHAR vs. M/S HANSA EXPORT CORPORATION JALANDHAR

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ITA/43/2016HC Punjab & HaryanaPHHC01110636201606 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeal should be dismissed as withdrawn. The reasoning was based on the submission by the learned counsel for the appellant-revenue that the tax effect was below the prescribed monetary limit, and therefore, they had instructions to withdraw the appeal. The court granted the liberty as prayed for by the revenue to file an application for revival of the appeal, in case something survives therein. Consequently, any pending civil miscellaneous applications (C.M.) were also disposed of as the main case was dismissed.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Jalandhar-I (the revenue) against M/s Hansa Export Corporation (the assessee). The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. The specific assessment year(s) are not mentioned in the judgment. The appeal challenges an order or action by an authority, but the nature of that order is not detailed. The amount in dispute is also not explicitly stated, but it is implied to be below a certain monetary limit. The procedural history is that the revenue has filed this appeal.

What were the issues?

The Tribunal (High Court in this instance) had to decide whether to proceed with the appeal. The revenue argued that the tax effect involved in the appeal is less than the monetary limit prescribed by 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. Based on this, the revenue sought to withdraw the appeal. The revenue also prayed for liberty to file an application for revival of the appeal if something survives therein. The judgment records no argument for the respondent-assessee.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 339-4 ITA No.43 of 2016 (O&M) Date of decision : 06.09.2019 Pr. Commissioner of Income Tax, Jalandhar-I ...... Appellant versus M/s Hansa Export Corporation, 15A, Basti Nau, Jalandhar ... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL Present : Mr. Vivek Sethi, Senior Standing counsel with Mr. Varun Issar, Junior Standing counsel 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., if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 06.09.2019 anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No Anuradha 2019.09.11 15:57 I attest to the accuracy and integrity of this document

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