CIT vs. M/S S.E.L. MANUFACTURING CO. P LTD

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ITA/798/2010HC Punjab & HaryanaPHHC01093769201012 February 2020Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal accepted the revenue's submission that the tax effect was below the prescribed monetary limit for filing appeals, as per the relevant CBDT circulars. Consequently, the Tribunal dismissed the appeal as withdrawn. The Tribunal granted liberty to the appellant-revenue to file an application for revival of the appeal if something survives therein. No substantive issues were decided on merits, and therefore, no ratio decidendi for future cases on substantive tax law was established. The operative direction was the dismissal of the appeal with liberty to revive.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-I, Ludhiana (appellant-revenue) against M/s S.E.L. Manufacturing Co. (P) Ltd. (respondent-assessee). The assessment year(s) are not specified in the judgment. The appeal challenges an order or action passed by an authority below, the specifics of which are not detailed. The amount in dispute is not explicitly stated, but it is implied to be below a certain monetary limit. The procedural history is that the revenue sought to withdraw the appeal.

What were the issues?

The Tribunal did not have to decide any substantive issues of law or fact. The sole procedural matter before the Tribunal was the revenue's request to withdraw the appeal. The revenue argued that the tax effect involved was less than the monetary limit prescribed in CBDT 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. Therefore, the revenue had instructions to withdraw the appeal. The respondent-assessee did not present any arguments, as indicated by 'None for the respondent'.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA No. 798 of 2010 DECIDED ON: FEBRUARY 12, 2020 COMMISSIONER OF INCOME TAX-I, LUDHIANA APPELLANT VERSUS M/S S.E.L. MANUFACTURING CO. (P) LTD. RESPONDENT CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN Present: Mr. Rajesh Katoch, Sr. Standing Counsel with Ms. Pridhi Jaswinder Sandhu, Jr. 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. [AJAY TEWARI] JUDGE [AVNEESH JHINGAN] JUDGE FEBRUARY 12, 2020

sham

Whether speaking/ reasoned : Yes / No 2. Whether reportable : Yes / No SHAM SUNDER 2020.02.13 15:40 I attest to the authenticity and integrity of this document HIGH COURT CHANDIGARH

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