THE COMMISSIONER OF INCOME TAX vs. M/S NATIONAL GRAM UDYOG SAMITI

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ITA/70/2001HC Punjab & HaryanaPHHC01042116200130 October 2019Bench: MR. JUSTICE AJAY TEWARI,MRS. JUSTICE ALKA SARIN1 pages
AI SummaryDismissed

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The High Court of Punjab and Haryana at Chandigarh dismissed the appeal as withdrawn.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 was solely based on the revenue's submission that the tax effect was below the monetary limit stipulated in the relevant CBDT circulars, which guided the revenue's decision to withdraw the appeal. The court did not delve into the merits of the case. Any pending C.M. Application was also disposed of as a consequence of the main case being dismissed.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Chandigarh (appellant-revenue) against M/s. National Gram Udyog Samiti, Ropar (respondent-assessee). The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. The specific assessment year(s) are not mentioned in the judgment. The appeal challenges an order or action that is not detailed in the provided text. The procedural history is that the revenue's counsel, 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 changed.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn based on the revenue's submission regarding the tax effect and CBDT circulars? (Question of law) Contentions: Assessee: Not recorded. Revenue: The revenue argued that the tax effect involved in the appeal is less than the monetary limit prescribed by CBDT Circular No.3 of 2018, as amended by Circular No.17 of 2019 and further clarified by Letter No.F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019. Based on these circulars, the revenue sought to withdraw the present appeal, requesting liberty to revive it if necessary.

AI-generated summary — verify with the full judgment below

415 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.70 of 2001 Date of decision : 30.10.2019 The Commissioner of Income Tax, Chandigarh ...... Appellant versus M/s. National Gram Udyog Samiti, Ropar. ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MRS.JUSTICE ALKA SARIN *** Present : Mr. Yogesh Putney, Advocate for the appellant. Mr.Akshay Bhan, Sr. 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. Application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (ALKA SARIN) JUDGE 30.10.2019 raman Whether speaking/reasoned Yes/No Whether Reportable : Yes/No RAMAN KUMAR 2019.11.01 09:33 I attest to the accuracy and integrity of this document

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