COMMISSIONER OF INCOME TAX LDH. vs. M/S CHAVAN RISHI INTERNATIONAL PVT. LTD.

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ITA/63/2011HC Punjab & HaryanaPHHC01095777201116 October 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court allowed the application for condonation of delay and dismissed the appeal as withdrawn. Liberty was granted to the revenue to revive the appeal if necessary.

What were the facts?

The Revenue filed an appeal before the High Court, but later sought to withdraw it. The delay in re-filing the appeal was also condoned.

What were the issues?

The primary issue was whether the appeal filed by the Revenue should be withdrawn due to the tax effect being below the prescribed monetary limit.

Which sections of the Income-tax Act were involved?

N/A

AI-generated summary — verify with the full judgment below

ITA No. 63 of 2011 (O&M) -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 63 of 2011 (O&M) Date of Decision: 16.10.2019 Commissioner of Income Tax (Central), Ludhiana .......Appellant Vs. M/s Chavan Rishi International (P) Ltd., New Delhi ......Respondent CORAM: HON’BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Rajesh Katoch, Senior Standing Counsel with Ms. Pridhi Jaswinder Sandhu, Junior Standing Counsel for the appellant. Mr. Pankaj Jain, Senior Advocate with Mr. Divya Suri, Advocate for the respondent.

***** AJAY TEWARI

, J. (ORAL)

CM-3510-CII-2011 This is an application for condonation of delay of 416 days in re-filing the present appeal. For the reasons stated in the application, the same is allowed. Delay of 416 days in re-filing the appeal is condoned. ITA-63-2011 (O&M) 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 GURPREET SINGH 2019.10.18 16:20 I attest to the accuracy and authenticity of this document chandigarh

ITA No. 63 of 2011 (O&M) -2- 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 Dismissed as withdrawn with liberty as prayed for. 3.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, the pending application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) October 16, 2019

JUDGE Gurpreet Whether speaking /reasoned : Yes Whether Reportable : No GURPREET SINGH 2019.10.18 16:20 I attest to the accuracy and authenticity of this document chandigarh

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