PR COMMISSIONER OF INCOME TAX 2 JALANDHAR vs. M/S EVERGREEN PUBLICATIONS INDIA LTD 40 CHANDAN NAGAR JLNDR
What did the High Court hold?
The High Court dismissed the appeal as withdrawn. The court granted the liberty as prayed for by the appellant-revenue to file an application for revival of the appeal, should something survive therein. The reasoning for the dismissal was solely based on the appellant-revenue's submission that the tax effect was below the prescribed monetary limits for filing appeals, as per the relevant CBDT circulars. No decision was made on the merits of the original dispute. Any pending civil miscellaneous applications were also dismissed as a consequence of the main appeal being withdrawn.
What were the facts?
The Principal Commissioner of Income Tax-2, Jalandhar (the appellant-revenue) filed an appeal before the High Court of Punjab and Haryana at Chandigarh against an order of the Income Tax Appellate Tribunal (ITAT). The appeal was filed concerning M/s Evergreen Publications (India) Ltd. (the respondent-assessee). The specific assessment year(s) and the nature of the order passed by the ITAT are not detailed in the provided text. The appeal was listed for decision on September 16, 2019.
What were the issues?
The High Court was not required to decide any substantive issues of law or fact. The sole matter before the court was the appellant-revenue's request to withdraw the appeal. The appellant-revenue, through its learned counsel, stated that the tax effect involved was 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. Therefore, the revenue had instructions to withdraw the appeal. The revenue also sought liberty to revive the appeal if circumstances warranted it. The respondent-assessee's contentions are not recorded.
AI-generated summary — verify with the full judgment below
309-c IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
ITA No.50 of 2017 (O&M) Date of decision : September 16, 2019 The Pr. Commissioner of Income Tax-2, Jalandhar ....... Appellant Versus M/s Evergreen Publications (India) Ltd. ....... Respondent CORAM : HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present:- Mr. Vivek Sethi, Sr. Panel Counsel with Mr. Varun Issar, Jr. Panel Counsel for the appellant. Mr. Pankaj Jain, Sr. Advocate with Mr. Divya Suri, 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. 3. Since the main case has been dismissed as withdrawn, the pending C.M, if any also stands dismissed. (AJAY TEWARI) JUDGE (HARNESH SINGH GILL) September 16, 2019 JUDGE sarita Whether speaking / reasoned Yes Whether Reportable: No SARITA RANI 2019.09.18 12:33 I attest to the accuracy and authenticity of this document Chandigarh
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