PR.COMMISSIONER OF INCOME TAX (CENTRAL), GURGAON vs. M/S RENAISSANCE BUILDCON COMPANY (P) LTD. (THROUGH ITS MANAGING DIRECTOR)

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ITA/83/2019HC Punjab & HaryanaPHHC01147905201830 August 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court condoned the delay of 154 days in re-filing the appeal. Subsequently, the revenue, on instructions, withdrew the present appeal. The withdrawal was based on the tax effect being less than Rs. One crore, aligning with CBDT Circular No. 17/2019. The court dismissed the appeal as withdrawn, granting the revenue liberty to file an application for revival of the appeal if circumstances warranted. The court also explicitly stated that the legal issue claimed by the revenue was being left open to be adjudicated in an appropriate case, meaning the merits of the underlying dispute were not decided.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (Central), Gurgaon (the revenue) against M/s Renaissance Buildcon Company (P) Ltd. (the assessee). The appeal was filed against an order of the Income Tax Appellate Tribunal (ITAT). The revenue filed an application for condonation of delay of 154 days in re-filing the appeal, which was allowed. The appeal itself was subsequently withdrawn by the revenue.

What were the issues?

1. Whether the appeal filed by the revenue should be admitted despite a delay of 154 days in re-filing. 2. Whether the appeal should be withdrawn by the revenue in light of CBDT Circular No. 17/2019 dated 08.08.2019, which specifies a monetary limit for filing appeals. Assessee's arguments: No arguments are recorded for the assessee as the appeal was withdrawn by the revenue. Revenue's arguments: The revenue argued that the tax effect involved in the appeal was less than Rs. One crore. Based on this, and in view of CBDT Circular No. 17/2019, the revenue sought to withdraw the appeal. The revenue also prayed for liberty to file an application for revival of the appeal if something survives therein.

AI-generated summary — verify with the full judgment below

CM No. 1309-CII of 2019 in/and

....1.... ITA No. 83 of 2019 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CM No. 1309-CII of 2019 in/and ITA No. 83 of 2019 (O&M) Date of Decision: 30.8.2019 Principal Commissioner of Income Tax (Central), Gurgaon

.......Appellant Vs. M/s Renaissance Buildcon Company (P) Ltd. .......Respondent CORAM: HON’BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Dinesh Saini, Advocate for Mr. Kunal Sharma, Advocate for the appellant. ***** AJAY TEWARI

, J. (ORAL)

CM No. 1309-CII of 2019 This is an application under Section 151 CPC seeking condonation of delay of 154 days in re-filing the present appeal. For the reasons stated in the application, the same is allowed. Delay of 154 days in re-filing the appeal is condoned. ITA No. 83 of 2019 (O&M) Learned counsel for the appellant-revenue has very fairly stated that since the tax effect involved is less than Rs. One crore, he has instructions to withdraw the present appeal in view of Circular dated 17/2019 dated 08.08.2019 issued by the Central Board of Direct Taxes, New GURPREET SINGH 2019.09.03 15:29 I attest to the accuracy and authenticity of this document chandigarh

CM No. 1309-CII of 2019 in/and

....2.... ITA No. 83 of 2019 Delhi. However, he has prayed that liberty be granted to revenue to file an application for revival of the appeal in case something survives therein. Dismissed as withdrawn with liberty as prayed for. Further the legal issue as claimed by the revenue is being left open to be adjudicated in an appropriate case. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) August 30, 2019

JUDGE Gurpreet Whether speaking /reasoned : Yes Whether Reportable : No GURPREET SINGH 2019.09.03 15:29 I attest to the accuracy and authenticity of this document chandigarh

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