THE COMMISSIONER OF INCOME TAX vs. TEK RAM

PDF · subscribers
ITA/109/2005HC Punjab & HaryanaPHHC01073287200510 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh dismissed the appeal as withdrawn.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. The reasoning for dismissal was solely based on the revenue's submission regarding the tax effect falling below the prescribed monetary limits for filing appeals, as per the cited CBDT circulars and letter. The court also noted that since the main case was dismissed, any pending civil miscellaneous application stood disposed of. No decision was made on the merits of the original dispute.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Faridabad (appellant-revenue) against Shri Tek Ram (respondent-assessee). The assessment year(s) are not specified. The appeal challenges an order or action that is not detailed in the provided text. The procedural history is that the revenue sought to withdraw the appeal due to the tax effect being below the monetary limit prescribed by CBDT Circulars. The High Court of Punjab and Haryana at Chandigarh heard the matter.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn based on the revenue's submission regarding the tax effect and CBDT circulars? (Question of law) The appellant-revenue argued that the tax effect involved in the appeal is less than the monetary limit prescribed by Circular No. 3 of 2018, amended by Circular No. 17 of 2019, and a subsequent letter dated 20.08.2019. Consequently, they had instructions to withdraw the appeal. They also prayed for liberty to revive the appeal if circumstances warranted. The respondent-assessee's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.109 of 2005 (O&M) Date of decision : 10.09.2019 Commissioner of Income Tax, Faridabad ...... Appellant versus Shri Tek Ram ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL Present : Mr. Tajender K.Joshi, Advocate for the appellant. Mr. Amit Parsad, Advocate for the respondent.

*** 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, the pending C.M. Application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 10.09.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2019.09.12 17:42 I am the author of this document

Recent GST High Court judgments

Search GST case law →