THE PR.COMMISSIONER OF INCOME TAX-1 CHANDIGARH vs. SMT.KIRAN BALA L/H OF LATE SH ISHAR SINGH PROP M/S SP TRADING 182/65 INDL AREA 1 CHD

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ITA/112/2018HC Punjab & HaryanaPHHC01118948201809 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn. The dismissal was granted with the liberty prayed for by the appellant-revenue to file an application for revival of the appeal, should circumstances warrant it. The Court reasoned that the revenue, based on its internal monetary limits for pursuing appeals as per the cited circulars, no longer wished to press the appeal. Consequently, any pending applications related to the appeal were also disposed of as a result of the main appeal's dismissal. No substantive issues regarding the income tax assessment were adjudicated upon.

What were the facts?

The Principal Commissioner of Income Tax-1, Chandigarh (the appellant-revenue) filed an appeal before the High Court of Punjab and Haryana at Chandigarh against an order concerning Kiran Bala (the respondent-assessee). The assessment year(s) are not specified in the judgment. The appeal challenges a prior order or action, the details of which are not provided. The procedural history is limited to the filing of this appeal by the revenue. The amount in dispute is not stated.

What were the issues?

The High Court was not required to decide any substantive issues on merits. The sole matter before the Court was the revenue's request to withdraw the appeal. The revenue's contention was based on the tax effect involved being below the monetary limit prescribed by CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019, and a related letter. The revenue sought liberty to revive the appeal if circumstances warranted. No arguments were recorded for the respondent-assessee.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 112 of 2018 (O&M) Date of Decision: 09.9.2019 The Pr. Commissioner of Income Tax-1, Chandigarh .......Appellant Vs. Kiran Bala .......Respondent CORAM: HON’BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Yogesh Putney, Senior Standing Counsel with Mr. Ajiteshwar Singh, Advocate for the appellant. ***** 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 application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) September 09, 2019

JUDGE Gurpreet Whether speaking /reasoned : Yes Whether Reportable : No GURPREET SINGH 2019.09.10 17:07 I attest to the accuracy and authenticity of this document chandigarh

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