CIT CHANDIGARH vs. M/S CHEEMA BOILERS LTD. MOHALI

PDF · subscribers
ITA/662/2009HC Punjab & HaryanaPHHC01084794200906 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh dismissed the appeal as withdrawn. The revenue had sought to withdraw the appeal on the grounds that the tax effect was below the monetary limit stipulated in CBDT Circulars. The court granted liberty to the appellant-revenue to file an application for revival of the appeal if circumstances warranted it. The court also noted that since the main case was dismissed, any pending miscellaneous applications also stood disposed of. The specific findings on the merits of the original dispute are not recorded as the appeal was withdrawn.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-II, Chandigarh (appellant-revenue) against M/s. Cheema Boilers Ltd. (respondent-assessee). 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?

1. Whether the appeal should be withdrawn by the revenue due to the tax effect being below the prescribed monetary limit. The appellant-revenue argued that the tax effect involved in the appeal is less than the monetary limit prescribed by Circular No. 3 of 2018 dated 11.07.2018, as amended by 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. Based on these circulars, the revenue sought to withdraw the appeal. No arguments were recorded for the respondent-assessee.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 784 ITA No.662 of 2009 (O&M) Date of decision : 06.09.2019 Commissioner of Income Tax-II, Chandigarh ...... Appellant versus M/s. Cheema Boilers Ltd. ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL Present : Mr. Vivek Sethi, Senior Standing counsel with Mr. Varun Issar, Junior Standing counsel for the appellant. None 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., if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 06.09.2019 anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No Anuradha 2019.09.11 15:58 I attest to the accuracy and integrity of this document

Recent GST High Court judgments

Search GST case law →