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Principal Commissioner Of Income Tax, Faridabad v. M/S Knorr Bremse India Pvt. Ltd

High Court 26 Aug 2019 In favour of: Revenue

Forum / Bench

High Court · phhc

Parties

Date of order

26 Aug 2019

Assessment year(s)

—

Outcome

Allowed

The order — as passed by the High Court

Case summary

In Principal Commissioner Of Income Tax, Faridabad v. M/S Knorr Bremse India Pvt. Ltd, the High Court (2019) allowed the appeal. The decision went in favour of the Revenue.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

Section 5 case law →Section 260A case law →

CM No. 1159-CII of 2018 in/andITA No. 9 of 2018 (O&M) IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH CM No. 1159-CII of 2018 in/andITA 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 TEWARIHON'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 CM No. 1159-CII of 2018 in/andITA 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 Dismissed as withdrawn with liberty as prayed for.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 August 26, 2019GurpreetWhether speaking /reasoned : YesWhether Reportable : No (HARNARESH SINGH GILL) JUDGE

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