PR. COMMISSIONER OF INCOME TAX-2, CHANDIGARH vs. M/S WINSOME YARNS LTD.
What did the High Court hold?
The High Court of Punjab and Haryana at Chandigarh dismissed the appeal as withdrawn.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, should circumstances warrant it. The court noted that the revenue's decision to withdraw was based on the tax effect being below the monetary limits stipulated in the relevant CBDT circulars. As the main appeal was dismissed as withdrawn, any pending civil miscellaneous applications (C.M.) were also disposed of. The ratio decidendi is that appeals can be withdrawn by the revenue based on monetary limits, with potential for revival under specific conditions. No specific issue regarding the merits of the original assessment or appeal was decided.
What were the facts?
The appeal was filed by the Pr. Commissioner of Income Tax-2, Chandigarh (appellant-revenue) against M/s Winsome Yarns Ltd. (respondent-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 that is not detailed, but it is clear that the revenue is the appellant. The tax effect involved was stated to be less than the monetary limit prescribed by CBDT Circular No. 3 of 2018 and Circular No. 17 of 2019.
What were the issues?
1. Whether the appeal should be dismissed as withdrawn by the appellant-revenue due to the tax effect being below the prescribed monetary limit. The appellant-revenue, through its learned counsel, stated that due to the tax effect being less than the monetary limit prescribed in CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019, they have instructions to withdraw the present appeal. The revenue further prayed for liberty to file an application for revival of the appeal if something survives therein. The judgment does not record any arguments from the respondent-assessee.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 110-2
ITA-448-2018(O&M) Date of decision :22.10.2019 Pr. Commissioner of Income Tax-2, Chandigarh ...... Appellant versus M/s Winsome Yarns Ltd. ...... 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, 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 22.10.2019 anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No ANURADHA 2019.10.23 16:38 I attest to the accuracy and integrity of this document
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