PRINCIPAL COMMISSIONER OF INCOME TAX GURGAON vs. M/S SUNLIFE INDIA SERVICES P LTD

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ITA/441/2015HC Punjab & HaryanaPHHC01110097201510 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The High Court dismissed the appeal as withdrawn.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 dismissal was granted with the liberty prayed for by the appellant-revenue to file an application for revival of the appeal, in case something survives therein. The Court noted that the tax effect was below the monetary limit prescribed by the relevant CBDT circulars. Since the main appeal was dismissed, any pending Civil Miscellaneous Application was also disposed of.

What were the facts?

The appellant, the Principal Commissioner of Income Tax, Gurgaon (Revenue), filed an appeal against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Sun-Life India Service Centre Pvt. Ltd. The appeal pertains to assessment year(s) not specified in the judgment. The Revenue sought to withdraw the appeal due to the tax effect being below 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. The Revenue requested liberty to revive the appeal if circumstances changed.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn, with liberty to revive, based on the tax effect falling below the prescribed monetary limits for appeals by the Revenue. Contentions: Assessee: No arguments recorded as none appeared. Revenue: The Revenue argued that the tax effect involved in the appeal is less than the monetary limit prescribed by 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. Therefore, they sought to withdraw the appeal, requesting liberty to revive it if necessary.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.441 of 2015 (O&M) Date of decision : 10.09.2019 The Pr. Commissioner of Income Tax, Gurgaon ...... Appellant versus Sun-Life India Service Centre 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. 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. Application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 10.09.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2019.09.12 17:56 I am the author of this document

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