PR. COMMISSIONER OF INCOME TAX-2, CHANDIGARH vs. M/S WINSOME YARNS LTD.
What did the High Court hold?
The High Court dismissed the appeal as withdrawn. The reasoning was based on the appellant-revenue's submission that the tax effect was below the monetary limit prescribed by the Central Board of Direct Taxes (CBDT) Circulars. The court granted the revenue the liberty to file an application for revival of the appeal, should any part of it survive. Any pending Civil Miscellaneous (C.M.) applications were also disposed of as a consequence of the main appeal being dismissed as withdrawn. The judgment does not provide any findings on the merits of the original dispute before the ITAT.
What were the facts?
The Principal Commissioner of Income Tax-2, Chandigarh (appellant-revenue) filed an appeal against an order of the Income Tax Appellate Tribunal (ITAT). The appeal was filed for the assessment year(s) not specified in the judgment. The core of the dispute and the specific order under challenge from the ITAT are not detailed. The procedural history relevant to this High Court's decision is that the revenue sought to withdraw the appeal. The tax effect involved was stated to be below the monetary limit prescribed by CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and further clarified by Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019.
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 Whether the appeal filed by the revenue should be dismissed as withdrawn, considering the tax effect is below the prescribed monetary limit for filing appeals, as per CBDT Circulars. The appellant-revenue, through its counsel, argued that due to the tax effect being less than the monetary limit stipulated in Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and the subsequent letter dated 20.08.2019, it had instructions to withdraw the appeal. The revenue also prayed for liberty to revive the appeal if any aspect of it survived. The respondent (M/s Winsome Yarns Ltd.) did not present any arguments as recorded in the judgment.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 110-3
ITA-472-2018(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 15:49 I attest to the accuracy and integrity of this document
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