PR. COMMISSIONER OF INCOME TAX (CENTRAL) GURGAON vs. HARMOHINDER SINGH CHADHA

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ITA/138/2016HC Punjab & HaryanaPHHC01110322201603 October 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The High Court of Punjab and Haryana at Chandigarh dismissed the appeal as withdrawn.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 liberty to the appellant-revenue to file an application for revival of the appeal, should circumstances warrant it. The reasoning for the dismissal was solely based on the revenue's request to withdraw the appeal due to the low tax effect, as per the prevailing CBDT circulars. The Court also noted that any pending applications (C.M.) related to the main appeal would stand disposed of as a consequence of the main appeal's dismissal. No substantive issues of income tax law were decided.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (Central), Gurgaon (the revenue) against an order concerning Sh. Harmohinder Singh Chadha (the assessee). The specific assessment year(s) and the nature of the order under challenge are not detailed in the provided text. The procedural history is limited to the present appeal being filed before the High Court of Punjab and Haryana at Chandigarh. The amount in dispute is also not specified.

What were the issues?

The Tribunal did not have to decide any substantive issues. The sole point before the Court was whether the appeal filed by the revenue should be allowed to be withdrawn. The revenue's contention, as presented by its counsel, was that the tax effect involved in the appeal was below the monetary limit prescribed by CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and further clarified by a Letter dated 20.08.2019. Consequently, the revenue sought to withdraw the appeal. 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 230 ITA-138-2016(O&M) Date of decision :3.10.2019 Pr. Commissioner of Income Tax(Central), Gurgaon ...... Appellant versus Sh. Harmohinder Singh Chadha ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL Present : Ms. Pridhi Jaswinder Sandhu, Jr. Standing Counsel for Mr. Kunal Sharma, Senior Standing Counsel for the appellant. None 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 as withdrawn, the pending C.M, if any also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 3.10.2019 anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No KISHAN KUMAR 2019.10.04 17:19 I attest to the accuracy and integrity of this document

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