PR. COMMISSIONER OF INCOME TAX-1, CHANDIGARH vs. SH. ANIL TALWAR

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ITA/73/2019HC Punjab & HaryanaPHHC01148400201819 May 2022Bench: MR. JUSTICE TEJINDER SINGH DHINDSA,MR. JUSTICE PANKAJ JAIN2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the application for withdrawal of the appeal. The court dismissed the appeal as withdrawn with the liberty granted to the appellant-revenue to file an application for revival of the appeal, should something survive therein. The court clarified that the withdrawal of the appeal by the revenue would not be construed as an affirmation of the ITAT's order on merits. Furthermore, the legal issue, as claimed by the appellant-revenue, was left open to be adjudicated in an appropriate future case. Any pending Civil Miscellaneous applications were also disposed of as the main case was dismissed.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-I, Chandigarh (the revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Sh. Anil Talwar (the assessee). The appeal was filed for assessment year(s) not specified in the judgment. The revenue sought to withdraw the appeal due to the tax effect being below the monetary limit prescribed by CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019. The revenue requested liberty to revive the appeal if circumstances changed.

What were the issues?

The Tribunal had to decide whether to allow the revenue's request to withdraw the appeal. The revenue argued that the tax effect was below the prescribed monetary limit for filing appeals, citing CBDT Circular No. 3 of 2018 and subsequent amendments. Therefore, they sought to withdraw the appeal. The judgment does not record any specific arguments from the assessee regarding the withdrawal request. The core issue is whether the revenue should be permitted to withdraw the appeal based on the stated grounds.

AI-generated summary — verify with the full judgment below

102/4 + 135/5 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-73-2019 (O&M) Date of decision: 19.05.2022 Pr. Commissioner of Income Tax-I, Chandigarh .... Appellant Versus Sh. Anil Talwar .... Respondent CORAM: HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA HON'BLE MR. JUSTICE PANKAJ JAIN Present: Mr. Yogesh Putney, Senior Standing Counsel for the appellant. ****

TEJINDER SINGH DHINDSA, J (ORAL) CM-6401-CII-2020 Application is allowed as prayed for. The accompanying affidavit of the Principal Commissioner of Income Tax-I, Aayakar Bhawan, Sector 17-E, Chandigarh is taken on record. Main case 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. SUNITA NAGPAL 2022.05.20 10:43 I attest to the accuracy and authenticiy of this order/judgment

ITA-73-2019 (O&M) -2- 2. Dismissed as withdrawn with liberty as prayed for. It is, however, clarified that withdrawal of the appeal by the appellant-revenue shall not be taken to be affirmation of order of the Tribunal on merits. Further, the legal issue as claimed by the appellant-revenue is being left open to be adjudicated in an appropriate case. 3. Since the main case has been dismissed, the pending C.M. Application, if any, also stands disposed of. (TEJINDER SINGH DHINDSA) JUDGE (PANKAJ JAIN)

JUDGE 19.05.2022 sunita

Whether speaking/reasoned : Yes

Whether Reportable : No SUNITA NAGPAL 2022.05.20 10:43 I attest to the accuracy and authenticiy of this order/judgment

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