THE COMMISIONER OF INCOME TAX,JDR II vs. S.S.ARORA,D & S.J,JALANDHAR

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ITA/1/2002HC Punjab & HaryanaPHHC01032396200203 October 2018Bench: MR. JUSTICE AJAY KUMAR MITTAL,DR. JUSTICE S. MURALIDHAR1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh dismissed the appeal as not pressed. The Revenue's counsel stated that the tax effect was ₹1,41,725/-, which is below the threshold of ₹50 lacs stipulated in CBDT Circular No.3/2018. Consequently, the Revenue did not want to press the appeal on its merits. The Court accepted this submission and dismissed the appeal. Liberty was granted to the Revenue to seek revival of the appeal if circumstances changed. The question of law was also kept open.

What were the facts?

The Commissioner of Income Tax, Jalandhar-II (Revenue) filed an appeal before the High Court of Punjab and Haryana at Chandigarh against an order concerning SS Arora, District & Sessions Judge, Jalandhar (assessee). The appeal number is ITA No.1 of 2002 (O&M). The judgment was delivered on 03.10.2018. The Revenue stated that the tax effect involved in the case was ₹1,41,725/-. This amount was less than ₹50 lacs, the threshold specified in Circular No.3/2018 dated 11.07.2018 issued by the Ministry of Finance, Department of Revenue, Central Board Direct Taxes.

What were the issues?

1. Whether the appeal should be pressed on merits, considering the tax effect and the CBDT Circular No.3/2018? Assessee's Contention: Not recorded. Revenue's Contention: The Revenue, through its learned counsel, stated that the tax effect involved in the case was ₹1,41,725/-. In view of CBDT Circular No.3/2018, which stipulates that appeals with a tax effect less than ₹50 lacs should not be pressed, the Revenue did not wish to press the appeal on merits.

AI-generated summary — verify with the full judgment below

HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** ITA No.1 of 2002 (O&M) Date of Decision: 03.10.2018 **** Commissioner of Income Tax, Jalandhar-II

...Appellant

VS.

SS Arora, District & Sessions Judge, Jalandhar ... Respondent **** Coram : Hon’ble Mr.Justice Surya Kant

Hon’ble Mr.Justice Sudip Ahluwalia **** Present: Mr. Vivek Sethi, Advocate for the appellant **** SURYA KANT J. (Oral)

(1) Learned counsel for Revenue states that the tax effect involved in this case is `1,41,725/- and in view of the recent Circular No.3/2018 dated 11.07.2018 issued by the Ministry of Finance, Department of Revenue, Central Board Direct Taxes, the tax effect being less than `50 lacs, he does not want to press this appeal on merits. (2) In view of the CBDT Circular, the instant appeal is dismissed as not pressed. As prayed for by learned counsel for the appellant, liberty is granted to the Revenue to seek revival of the appeal, if need be, in the changed circumstances. The question of law is also kept open.

(Surya Kant) Judge

03.10.2018 vishal shonkar (Sudip Ahluwalia) Judge

1.

Whether speaking/reasoned?

Yes/No 2. Whether reportable?

Yes/No V VISHAL 2018.10.06 12:52 I attest to the accuracy and integrity of this document

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