THE PR. COMMISSIONER OF INCOME TAX, GURGAON vs. BELAIRE CONDOMINIUM ASSOCIATION,DLF CITY PHASE-V GURGAON.

PDF · subscribers
ITA/473/2018HC Punjab & HaryanaPHHC01119346201803 October 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The High Court dismissed the appeal as withdrawn.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, as prayed for. The reasoning was solely based on the revenue's instruction to withdraw due to the low tax effect, as per the cited circulars. The Court also noted that since the main case was dismissed, any pending civil miscellaneous applications would also stand disposed of. No substantive legal principles were decided.

What were the facts?

The Principal Commissioner of Income Tax, Gurgaon (appellant-revenue) filed an appeal against an order of the Income Tax Appellate Tribunal (ITAT). The appeal was filed for assessment year(s) not specified in the judgment. The specific order or action under challenge and the authority that passed it are not detailed. The amount in dispute is also not stated. The procedural history is limited to the filing of the present appeal by the revenue.

What were the issues?

The Tribunal did not have 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 contention was based on 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 sought liberty to revive the appeal if circumstances changed. No arguments were recorded for the respondent (assessee).

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.473 of 2018 (O&M) Date of decision : 03.10.2019 The Principal Commissioner of Income Tax Gurgaon ...... Appellant versus Belaire Condominium Association, DLF City, Phase-V Gurgaon ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL *** Present : Ms. Pridhi Jaswinder Sandhu, Advocate for Mr. Tajender K.Joshi, Advocate 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, the pending C.M. Application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 03.10.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2019.10.03 16:00 I am the author of this document

Recent GST High Court judgments

Search GST case law →