PR COMMISSIONER OF INCOME TAX 2 JALANDHAR vs. M/S EVERGREEN PUBLICATIONS INDIA LTD 40 CHANDAN NAGAR JLNDR

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ITA/55/2017HC Punjab & HaryanaPHHC01117777201716 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal decided to dismiss the appeal as withdrawn. The reasoning was based on the submission by the learned counsel for the appellant-revenue that the tax effect was below the prescribed monetary limits for filing appeals, as per CBDT Circular No. 3 of 2018 and Circular No. 17 of 2019. The revenue was granted liberty to file an application for revival of the appeal in case something survived therein. The operative direction was to dismiss the appeal as withdrawn with the liberty granted. No issue was expressly left undecided, as the appeal was disposed of on a procedural ground.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax-2, Jalandhar (the revenue) against M/s Evergreen Publications (India) Ltd. (the assessee). The assessment year(s) are not specified. The appeal challenges an order or action that is not detailed in the provided text. The procedural history is that the revenue filed the present appeal. The tax effect involved was stated to be less than the monetary limit prescribed in CBDT Circular No. 3 of 2018 and Circular No. 17 of 2019, read with a subsequent letter.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the revenue, with liberty to revive it. The revenue argued that due to the low tax effect, they had instructions to withdraw the appeal. They further prayed for liberty to file an application for revival of the appeal if circumstances changed. The assessee's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

309-a IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA No.55 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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