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

PDF · subscribers
ITA/117/2019HC Punjab & HaryanaPHHC01134996201825 July 2022Bench: MR. JUSTICE TEJINDER SINGH DHINDSA,MR. JUSTICE PANKAJ JAIN2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the revenue's request to withdraw the appeal. The appeal was dismissed as withdrawn. The court granted liberty to the appellant-revenue to file an application for revival of the appeal, should circumstances warrant it. The court clarified that the withdrawal of the appeal would not be considered an affirmation of the ITAT's order on merits. Furthermore, the legal issue that the appellant-revenue intended to raise was expressly left open to be adjudicated in an appropriate future case. Any pending applications were also disposed of as a consequence of the main appeal being withdrawn.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax-1, Chandigarh (the revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Anil Talwar (the assessee). The specific assessment year(s) are not mentioned in the judgment. The revenue sought to withdraw the appeal because the tax effect involved was below the monetary limit prescribed by CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019, and a subsequent letter dated 20.08.2019. The revenue requested liberty to revive the appeal if circumstances changed.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the revenue, considering the tax effect is below the prescribed monetary limits and the revenue's instructions to withdraw. The assessee's arguments are not recorded in the judgment. The revenue argued that due to the low tax effect, as per CBDT Circulars No. 3 of 2018 and 17 of 2019, and Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, the appeal should be withdrawn. The revenue also sought liberty to revive the appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-117-2019 (O&M) Date of Decision:25.07.2022 Pr. Commissioner of Income Tax-1, Chandigarh .......Appellant Versus 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) 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. 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. SHWETA 2022.07.26 10:34 I attest to the accuracy and authenticity of this order

ITA-117-2019 (O&M) -2- Since the main case has been dismissed as withdrawn, the pending C.M. Application, if any, also stands disposed of. (TEJINDER SINGH DHINDSA) JUDGE (PANKAJ JAIN) 25.07.2022

JUDGE shweta Whether speaking/reasoned : Yes /No Whether Reportable : Yes/No SHWETA 2022.07.26 10:34 I attest to the accuracy and authenticity of this order

Recent GST High Court judgments

Search GST case law →