CIT, CHANDIGARH vs. M/S CHANDIGARH THEATERS PVT. LTD.

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ITA/678/2008HC Punjab & HaryanaPHHC01080692200809 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The High Court dismissed the appeal as withdrawn.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 appellant-revenue the liberty to file an application for revival of the appeal, as prayed for by its counsel. The reasoning for this decision is solely based on the revenue's instruction to withdraw due to the tax effect falling below the prescribed monetary limits in the relevant CBDT circulars. No decision on the merits of the original dispute was made. Any pending Civil Miscellaneous applications were also disposed of as a consequence of the main appeal being dismissed.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-II, Chandigarh (appellant-revenue) against M/s Chandigarh Theaters Pvt. Ltd. (respondent). The assessment year(s) are not specified in the judgment. The appeal challenges an order passed by the Income Tax Appellate Tribunal (ITAT), though the specific ITAT order or action is not detailed. The dispute amount is not stated. The procedural history is limited to the present appeal before the High Court.

What were the issues?

1. Whether the appeal should be withdrawn by the revenue based on the monetary limit prescribed in CBDT Circulars. The appellant-revenue, through its counsel, stated that the tax effect involved in the appeal is below the monetary limit stipulated in Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and a subsequent letter. Consequently, the revenue sought to withdraw the present appeal, requesting liberty to revive it if circumstances warranted. The respondent's contentions 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 763 ITA No.678 of 2008 (O&M) Date of decision : 09.09.2019 Commissioner of Income Tax-II, Chandigarh ...... Appellant versus M/s Chandigarh Theaters Pvt.Ltd. ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL Present : Mr. Urvashi Dugga,Advocate for the appellant. Mr. Akshay Bhan, Senior Advocate with 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., if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 09.09.2019 anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No Anuradha 2019.09.13 15:36 I attest to the accuracy and integrity of this document

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