PR. COMMISSIONER OF INCOME TAX-2, CHANDIGARH vs. M/S SWARAJ MAZDA LIMITED

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ITA/59/2019HC Punjab & HaryanaPHHC01147947201811 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn. The court granted the liberty sought by the appellant-revenue to file an application for revival of the appeal, should something survive therein. The reasoning for dismissal was solely based on the revenue's instruction to withdraw due to the tax effect being below the monetary limits stipulated in the CBDT circulars. The court also noted that any pending applications, if any, stood disposed of as the main case was dismissed. No substantive legal issues were decided.

What were the facts?

The Principal Commissioner of Income Tax-2, Chandigarh (the appellant-revenue) filed an appeal against an order concerning M/s Swaraj Mazda Limited (now SML Isuzu Ltd) (the respondent). The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. The specific assessment year(s) and the order or action under challenge are not detailed in the provided text. The procedural history is limited to the filing of the appeal by the revenue.

What were the issues?

The High Court was not required to decide any substantive issues on merits. The sole point before the court was the revenue's request to withdraw the appeal. The revenue's contention was based on Circular No. 3 of 2018, as amended by Circular No. 17 of 2019, and a subsequent letter, which prescribed monetary limits for filing appeals. The revenue stated that the tax effect involved in the present appeal was below these prescribed limits. The revenue sought liberty to revive the appeal if circumstances warranted it. No arguments were recorded for the respondent.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 59 of 2019 (O&M) Date of Decision: 11.9.2019 Pr. Commissioner of Income Tax-2, Chandigarh .......Appellant Vs. M/s Swaraj Mazda Limited (now SML Isuzu Ltd)

.......Respondent CORAM: HON’BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Ms. Urvashi Dhugga, Senior Standing Counsel for the appellant. ***** 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, she has instructions to withdraw the present appeal. However, she 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 application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) September 11, 2019

JUDGE Gurpreet Whether speaking /reasoned : Yes Whether Reportable : No GURPREET SINGH 2019.09.12 16:51 I attest to the accuracy and authenticity of this document chandigarh

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