THE PR. COMMISSIONER OF INCOME TAX, GURGAON vs. M/S TERADATA INDIA PVT. LTD.

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ITA/467/2018HC Punjab & HaryanaPHHC01119339201805 November 2019Bench: MR. JUSTICE AJAY TEWARI,MRS. JUSTICE ALKA SARIN1 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The High Court dismissed the appeal as withdrawn.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 noted that the withdrawal was based on the tax effect being below the monetary limits prescribed by the Central Board of Direct Taxes (CBDT) circulars. Since the main appeal was dismissed as withdrawn, any pending Civil Miscellaneous (C.M.) applications were also disposed of. The judgment does not provide any findings on the merits of the original dispute.

What were the facts?

The Principal Commissioner of Income Tax, Gurgaon (the appellant-revenue) filed an appeal against an order of the Income Tax Appellate Tribunal (ITAT). The appeal was filed against M/s. Teradata India Pvt. Ltd. (the respondent-assessee). The present proceedings are before the High Court of Punjab and Haryana. The learned counsel for the appellant-revenue stated that the tax effect involved in the case is below the monetary limit prescribed by CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and further clarified by a letter dated 20.08.2019. Based on these instructions, the revenue sought to withdraw the appeal.

What were the issues?

1. Whether the appeal filed by the revenue should be dismissed as withdrawn, considering the tax effect is below the prescribed monetary limit for filing appeals by the revenue? The appellant-revenue argued that due to the low tax effect, which is below the monetary limit stipulated in CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and clarified by Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, it has instructions to withdraw the present appeal. The revenue also prayed for liberty to revive the appeal if any aspect survives. The respondent-assessee did not record any arguments in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 118 ITA-467-2018 (O&M) Date of decision :5.11.2019 The Pr. Commissioner of Income Tax, Gurgaon ...... Appellant versus M/s.Teradata India Pvt. Ltd. ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MS.JUSTICE ALKA SARIN Present : Mr. Tajender K. Joshi, 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 (ALKA SARIN) JUDGE 5.11.2019 anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No ANURADHA 2019.11.08 10:15 I attest to the accuracy and integrity of this document

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