CIT, LUDHIANA vs. M/S CHAVAN RISHI BUILDWELL (P) LTD. NEW DELHI

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ITA/737/2010HC Punjab & HaryanaPHHC01093703201016 October 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the application for condonation of delay of 302 days in re-filing the appeal. Subsequently, the revenue's counsel stated that they had instructions to withdraw the present appeal as the tax effect involved was less than the monetary limit prescribed in CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019. The revenue prayed for liberty to file an application for revival of the appeal if something survived therein. The Court dismissed the appeal as withdrawn with the liberty as prayed for. Consequently, any pending application was also disposed of.

What were the facts?

The appeal, ITA No. 737 of 2010, was filed by the Commissioner of Income Tax (Central), Ludhiana (the revenue) against M/s Chavan Rishi Buildwell (P) Ltd., New Delhi (the assessee). The appeal was filed for assessment year(s) not specified in the judgment. The revenue sought to withdraw the appeal due to the tax effect being below 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. An application for condonation of delay of 302 days in re-filing the appeal was allowed.

What were the issues?

1. Whether the appeal filed by the revenue should be dismissed as withdrawn, considering the tax effect is below the prescribed monetary limit as per CBDT Circulars? The revenue argued that due to the tax effect being less than the monetary limit prescribed by CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, they had instructions to withdraw the appeal. The revenue prayed for liberty to revive the appeal if something survived therein. The judgment does not record any arguments from the assessee's side regarding the withdrawal.

AI-generated summary — verify with the full judgment below

ITA No. 737 of 2010 (O&M) -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 737 of 2010 (O&M) Date of Decision: 16.10.2019 Commissioner of Income Tax (Central), Ludhiana .......Appellant Vs. M/s Chavan Rishi Buildwell (P) Ltd., New Delhi .......Respondent CORAM: HON’BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Rajesh Katoch, Senior Standing Counsel with Ms. Pridhi Jaswinder Sandhu, Junior Standing Counsel for the appellant. Mr. Pankaj Jain, Senior Advocate with Mr. Divya Suri, Advocate for the respondent.

***** AJAY TEWARI

, J. (ORAL)

CM-24672-CII-2010 This is an application for condonation of delay of 302 days in re-filing the present appeal. For the reasons stated in the application, the same is allowed. Delay of 302 days in re-filing the appeal is condoned. ITA-737-2010 (O&M) 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 GURPREET SINGH 2019.10.18 16:20 I attest to the accuracy and authenticity of this document chandigarh

ITA No. 737 of 2010 (O&M) -2- 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 application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) October 16, 2019

JUDGE Gurpreet Whether speaking /reasoned : Yes Whether Reportable : No GURPREET SINGH 2019.10.18 16:20 I attest to the accuracy and authenticity of this document chandigarh

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