THE PRINCIPAL COMMISSIONER OF INCOME TAX FARIDABAD vs. M/S KNORR BREMSE INDIA PVT. LTD.

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ITA/9/2018HC Punjab & HaryanaPHHC01119422201826 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 289 days in filing the appeal, allowing CM No. 1159-CII of 2018, for the reasons stated in the application. The Court then dismissed the appeal (ITA No. 9 of 2018) as withdrawn, with liberty granted to the Revenue to file an application for revival of the appeal as prayed for. The Court explicitly stated that the legal issue claimed by the Revenue was being left open to be adjudicated in an appropriate case. No finding was given on the merits of the appeal.

What were the facts?

The Revenue, represented by the Principal Commissioner of Income Tax, Faridabad, filed an appeal (ITA No. 9 of 2018) before the High Court of Punjab and Haryana at Chandigarh against an order concerning M/s Knorr Bremse India Pvt. Ltd. The appeal was filed with a delay of 289 days, for which the Revenue sought condonation via CM No. 1159-CII of 2018. The Revenue's counsel stated that the tax effect involved was less than Rs. One crore. This fact was the basis for the Revenue's decision to withdraw the appeal, citing a CBDT Circular dated 08.08.2019.

What were the issues?

1. Whether the delay of 289 days in filing the appeal should be condoned, pursuant to Section 260A(2A) of the Income Tax Act, 1961, read with Section 5 of the Limitation Act, 1963. The Revenue argued that the delay was due to reasons stated in the application and sought condonation. 2. Whether the appeal filed by the Revenue should be withdrawn. The Revenue contended that the tax effect involved was less than Rs. One crore, and in view of CBDT Circular dated 17/2019 dated 08.08.2019, they had instructions to withdraw the appeal. They also prayed for liberty to file an application for revival of the appeal if something survived.

Which sections of the Income-tax Act were involved?

Section 260A(2A),Section 5

AI-generated summary — verify with the full judgment below

CM No. 1159-CII of 2018 in/and ...1... ITA No. 9 of 2018 (O&M) IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CM No. 1159-CII of 2018 in/and ITA No. 9 of 2018 (O&M) Date of Decision: 26.8.2019 Principal Commissioner of Income Tax, Faridabad .......Appellant Vs. M/s Knorr Bremse India Pvt. Ltd. .......Respondent CORAM: HON’BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Tajender K. Joshi, Senior Standing Counsel for the appellant. ***** AJAY TEWARI

, J. (ORAL)

CM No. 1159-CII of 2018 This is an application under Section 260A (2A) of the Income Tax Act read with Section 5 of Limitation Act, 1963 seeking condonation of delay of 289 days in filing the present appeal. For the reasons stated in the application, the same is allowed. Delay of 289 days in filing the appeal is condoned. ITA No. 9 of 2018 (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 Delhi. However, he has prayed that liberty be granted to revenue to file an GURPREET SINGH 2019.08.29 10:16 I attest to the accuracy and authenticity of this document chandigarh

CM No. 1159-CII of 2018 in/and ...2... ITA No. 9 of 2018 (O&M) 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 26, 2019

JUDGE Gurpreet Whether speaking /reasoned : Yes Whether Reportable : No GURPREET SINGH 2019.08.29 10:16 I attest to the accuracy and authenticity of this document chandigarh

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