PR.COMMISSIONER OF INCOME TAX (CENTRAL), GURGAON vs. M/S RENAISSANCE BUILDCON COMPANY (P) LTD. (THROUGH ITS MANAGING DIRECTOR)

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ITA/52/2019HC Punjab & HaryanaPHHC01147904201830 August 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court condoned the delay of 154 days in re-filing the appeal, allowing the application under Section 151 CPC. The Court then dismissed the appeal as withdrawn, as prayed for by the revenue, in view of the tax effect being less than Rs. One crore and in compliance with CBDT Circular No. 17/2019. Liberty was granted to the revenue to file an application for revival of the appeal if something survived therein. The Court explicitly stated that the legal issue, as claimed by the revenue, was being left open to be adjudicated in an appropriate case. Therefore, no decision on the substantive merits of the appeal was made.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (Central), Gurgaon (the revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The assessee is M/s Renaissance Buildcon Company (P) Ltd. The appeal pertains to assessment year(s) not specified in the judgment. The revenue sought condonation of a delay of 154 days in re-filing the appeal. The revenue, through its counsel, stated that the tax effect involved was less than Rs. One crore and sought to withdraw the appeal in accordance with CBDT Circular No. 17/2019 dated 08.08.2019. The revenue also prayed for liberty to file an application for revival of the appeal if circumstances changed.

What were the issues?

1. Whether the delay of 154 days in re-filing the appeal should be condoned? (Procedural issue). The revenue argued that the delay was due to reasons stated in the application and sought condonation. 2. Whether the appeal should be dismissed as withdrawn in view of the tax effect and CBDT Circular No. 17/2019? (Issue of merit/procedure). The revenue contended that as the tax effect was below the threshold stipulated in the circular, it had instructions to withdraw the appeal. The revenue further prayed for liberty to revive the appeal if circumstances warranted. The judgment does not record any arguments from the assessee on these points.

Which sections of the Income-tax Act were involved?

Section 151

AI-generated summary — verify with the full judgment below

CM No. 1039-CII of 2019 in/and

....1.... ITA No. 52 of 2019 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CM No. 1039-CII of 2019 in/and ITA No. 52 of 2019 (O&M) Date of Decision: 30.8.2019 Principal Commissioner of Income Tax (Central), Gurgaon

.......Appellant Vs. M/s Renaissance Buildcon Company (P) Ltd. .......Respondent CORAM: HON’BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Dinesh Saini, Advocate for Mr. Kunal Sharma, Advocate for the appellant. ***** AJAY TEWARI

, J. (ORAL)

CM No. 1039-CII of 2019 This is an application under Section 151 CPC seeking condonation of delay of 154 days in re-filing the present appeal. For the reasons stated in the application, the same is allowed. Delay of 154 days in re-filing the appeal is condoned. ITA No. 52 of 2019 (O&M) Learned counsel for the appellant-revenue has very fairly stated that since the tax effect involved is less than Rs. One crore, he has instructions to withdraw the present appeal in view of Circular dated 17/2019 dated 08.08.2019 issued by the Central Board of Direct Taxes, New Delhi. However, he has prayed that liberty be granted to revenue to file an GURPREET SINGH 2019.09.03 15:29 I attest to the accuracy and authenticity of this document chandigarh

CM No. 1039-CII of 2019 in/and

....2.... ITA No. 52 of 2019 application for revival of the appeal in case something survives therein. Dismissed as withdrawn with liberty as prayed for. Further the legal issue as claimed by the revenue is being left open to be adjudicated in an appropriate case. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) August 30, 2019

JUDGE Gurpreet Whether speaking /reasoned : Yes Whether Reportable : No GURPREET SINGH 2019.09.03 15:29 I attest to the accuracy and authenticity of this document chandigarh

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