THE PR. COMMISSIONER OF INCOME TAX, GURGAON vs. M/S CARRIER AIR CONDITIONING AND REFRIGERATION LTD.

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ITA/94/2019HC Punjab & HaryanaPHHC01006772201906 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn. The court granted the appellant-revenue the liberty to file an application for revival of the appeal, as prayed for by their counsel. The reasoning for the dismissal was based on the appellant-revenue's submission that the tax effect was below the monetary limit stipulated in the relevant CBDT circulars and amendments, which guided their decision to withdraw the appeal. The court also noted that any pending civil miscellaneous applications (C.M.) related to the main appeal were also dismissed as a consequence of the main case being withdrawn. No specific issue was decided on merits.

What were the facts?

The appellant, the Principal Commissioner of Income Tax, Gurgaon, filed an appeal before the High Court of Punjab and Haryana at Chandigarh against an order concerning M/s Carrier Air-Conditioning and Refrigeration Ltd. The appeal was filed for the assessment year(s) not specified in the judgment. The procedural history indicates that the revenue, through its learned counsel, stated that the tax effect involved was below the monetary limit prescribed by CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and a subsequent letter. Consequently, the revenue sought to withdraw the appeal.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn based on the tax effect being below the prescribed monetary limit for appeals by the revenue? The revenue argued that due to the low tax effect, as per CBDT Circular No. 3 of 2018, 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 present appeal. They further prayed for liberty to file an application for revival of the appeal if circumstances changed. The judgment does not record any arguments from the respondent assessee.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 110 ITA-94-2019 (O&M) Date of Decision : 6.9.2019 The Pr. Commissioner of Income Tax, Gurgaon

...... Appellant Versus M/s Carrier Air-Conditioning and Refrigeration Ltd. ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI : HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present : Mr. Tejender K.Joshi, Standing counsel for Income Tax Department. *** 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. 3. Since the main case has been dismissed as withdrawn, the pending C.M, if any also stands dismissed. (AJAY TEWARI)

JUDGE (HARNARESH SINGH GILL) 6.9.2019 JUDGE anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No Anuradha 2019.09.10 10:22 I attest to the accuracy and integrity of this document

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