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

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ITA/431/2018HC Punjab & HaryanaPHHC01119301201811 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The High Court dismissed the appeal as withdrawn.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 if something survives therein. This decision was based on the revenue's submission that the tax effect was below the prescribed monetary limit for filing appeals, as per the relevant CBDT circulars. The Court noted that since the main appeal was dismissed, any pending applications also stood disposed of. No finding was given on the merits of the original dispute.

What were the facts?

The Principal Commissioner of Income Tax-2, Chandigarh (appellant-revenue) filed an appeal against an order concerning M/s SML Isuzu Limited (formerly Swaraj Mazda Limited) (respondent-assessee). The assessment year(s) are not specified in the judgment. The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. The procedural history leading to this appeal is not detailed, other than the fact that the revenue is challenging a prior decision.

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 counsel stated that the tax effect involved was below the monetary limit prescribed by CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and a subsequent letter. The revenue sought to withdraw the appeal based on this circular. The assessee's contentions are not recorded as the appeal was withdrawn before any arguments on merits were presented.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 431 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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