COMMISSIONER OF INCOME TAX-II CHANDIGARH vs. M/S SWARNA INDUSTRIES LTD. CHANDIGARH
What did the High Court hold?
The High Court dismissed the appeal. The decision was based on the submission made by the learned counsel for the respondent (assessee) that the amount of tax involved in the case was Rs. 33,66,000, which was below the monetary limit of Rs. 1,00,00,000 prescribed in the circulars dated 08.08.2019 and 17.10.2019. The Court accepted this submission and, in view of the said fact, dismissed the appeal. The reasoning is that the appeal falls outside the scope of appeals to be pursued by the revenue as per the administrative instructions contained in the circulars. The operative direction was the dismissal of the appeal. Liberty was granted to the appellant to get the appeal revived by filing an appropriate application if any cause of action still survives.
What were the facts?
The appeal was filed by the Commissioner of Income Tax-II, Chandigarh (appellant) against M/s Swarna Industries Ltd. (respondent). The respondent's counsel stated that the tax involved in the case was Rs. 33,66,000. This amount was below the threshold of Rs. 1,00,00,000 stipulated in circulars dated 08.08.2019 and 17.10.2019. Based on these circulars, the respondent argued that the appeal was liable to be dismissed. The judgment does not specify the assessment year(s) or the specific order or action under challenge, nor does it detail the procedural history prior to this High Court appeal.
What were the issues?
1. Whether the appeal is liable to be dismissed on the grounds of the tax amount involved being below the threshold specified in the CBDT circulars dated 08.08.2019 and 17.10.2019? (Question of law) Contentions: Assessee (Respondent): The respondent contended that the tax involved in the present case is Rs. 33,66,000, which is less than Rs. 1,00,00,000. Therefore, as per the circulars dated 08.08.2019 and 17.10.2019, the appeal is liable to be dismissed. The respondent relied on these circulars. Revenue (Appellant): The judgment records no specific arguments from the revenue on this point.
AI-generated summary — verify with the full judgment below
ITA-93-2013
(O&M)
-1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
ITA-93-2013 (O&M)
Date of decision: 23.01.2023 Commissioner of Income Tax-II, Chandigarh ...Appellant Vs. M/s Swarna Industries Ltd. ...Respondent CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present: Mr. Aditya Mehtani, Junior Standing Counsel, for the appellant. Mr. B.M. Monga, Advocate, and Sh. Rohit Kaura, Advocate, for the respondent. *** Ritu Bahri, J. (oral) Learned counsel for the respondent states that the amount of tax involved in the present case is Rs.33,66,000/-, which is on the lower than Rs.1,00,00,000/- and as per circulars dated 08.08.2019 and 17.10.2019, the appeal is liable to be dismissed. In view of the said fact, the present appeal is dismissed. However, liberty is granted to the appellant to get it revived by filing an appropriate application, in case any cause of action still survives. (RITU BAHRI) JUDGE (MANISHA BATRA) 23.01.2023 JUDGE ajp Whether speaking/reasoned : Yes/No Whether reportable : Yes/No AJAY PRASHER 2023.01.25 15:22 I attest to the accuracy and integrity of this document
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