PR. COMMISSIONER OF INCOME TAX-I LUDHIANA vs. M/S SAFARI BIKES LTD

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ITA/480/2015HC Punjab & HaryanaPHHC01110140201504 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn. The court granted the revenue the liberty to file an application for revival of the appeal, should circumstances warrant it. The reasoning for the dismissal was based on the revenue's submission that the tax effect was below the monetary threshold stipulated by the Central Board of Direct Taxes (CBDT) for filing appeals. The operative direction was the dismissal of the appeal with the granted liberty. No issues were expressly left undecided, as the appeal was disposed of on a procedural ground.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-I, Ludhiana (the revenue) against M/s Safari Bikes Ltd. (the assessee). The assessment year(s) are not specified in the provided text. The appeal challenges an order or action by an authority which is not detailed. The amount in dispute is also not stated. The procedural history is that the revenue's counsel informed the High Court that due to the tax effect being below the monetary limit prescribed by CBDT Circulars, they had instructions to withdraw the appeal. They sought liberty to revive the appeal if circumstances changed.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn, considering the tax effect is below the prescribed monetary limit as per CBDT Circulars No. 3 of 2018 and 17 of 2019, and Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019. The revenue argued that due to the low tax effect, they had instructions to withdraw the appeal, subject to liberty to revive it. The assessee's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

ITA No. 480 of 2015 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 320-3 ITA No. 480 of 2015 (O&M) Date of Decision : 04.09.2019 Pr. Commissioner of Income Tax-I, Ludhiana ... Appellant Versus M/s Safari Bikes Ltd.

....Respondent CORAM:HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Rajesh Katoch, Senior Standing counsel with Ms. Pridhi Jaswinder Sandhu, Junior Standing Counsel for the appellant. Mr. Manpreet S. Kanda, Advocate 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. POOJA SAINI 2019.09.10 12:10 I attest to the accuracy and integrity of this document

ITA No. 480 of 2015 (O&M) 2 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 ) 04.09.2019 JUDGE pooja saini Whether speaking/reasoned? Yes/No Whether reportable? Yes/No POOJA SAINI 2019.09.10 12:10 I attest to the accuracy and integrity of this document

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