COMMISSIONER OF INCOME TAX vs. M/S AVON CYCLES LD.
What did the High Court hold?
The High Court of Punjab and Haryana at Chandigarh dismissed the appeal as withdrawn.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 circumstances warrant it. The reasoning for the dismissal is solely based on the revenue's submission regarding the tax effect falling below the monetary limit prescribed by the CBDT circulars, which led to the instruction to withdraw the appeal. The court also noted that since the main case was dismissed, any pending C.M. Application also stood disposed of. No specific issue was decided on merits.
What were the facts?
The appeal was filed by the Commissioner of Income Tax, Ludhiana-II (appellant-revenue) against M/s Avon Cycles Ltd. (respondent-assessee). The assessment year(s) are not specified in the judgment. The appeal challenges an order or action that is not detailed. The procedural history is that the revenue, citing CBDT Circular No. 3 of 2018 and Circular No. 17 of 2019, sought to withdraw the appeal due to the tax effect being below the prescribed monetary limit. The revenue also requested liberty to revive the appeal if circumstances warranted.
What were the issues?
1. Whether the appeal should be dismissed as withdrawn based on the tax effect being below the monetary limit prescribed by CBDT circulars. The appellant-revenue argued that the tax effect involved in the appeal is less than the monetary limit stipulated in CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and a subsequent letter dated 20.08.2019. Consequently, they have instructions to withdraw the present appeal. They further prayed for liberty to file an application for revival of the appeal if any aspect of the matter survives. The respondent-assessee's arguments are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.535 of 2008 (O&M) Date of decision : 31.10.2019 Commissioner of Income Tax, Ludhiana-II ...... Appellant versus M/s Avon Cycles Ltd., GT Road Ludhiana ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MRS.JUSTICE ALKA SARIN *** Present : Mr. Sandeep Goyal, Advocate and Mr. Chetan Sood, Advocate for the appellant. Mr. Alok Mittal, 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, the pending C.M. Application, if any, also stands disposed of. (AJAY TEWARI) JUDGE ( ALKA SARIN ) JUDGE 31.10.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2019.11.02 14:26 I attest to the accuracy and integrity of this document
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