THE COMMISSIONER OF INCOME TAX BATHINDA vs. DALJIT SINGH

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ITA/154/2003HC Punjab & HaryanaPHHC01045766200306 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The High Court dismissed the appeal as withdrawn.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 court granted liberty to the appellant-revenue to file an application for revival of the appeal, in case something survives therein. The reasoning for this decision was based on the appellant-revenue's submission that the tax effect was below the monetary limits stipulated in the relevant CBDT circulars, which indicated a policy decision by the revenue not to pursue appeals below a certain financial threshold. The operative direction was the dismissal of the appeal with the granted liberty. No specific issue was decided on merits.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-I, Amritsar (appellant-revenue) against an order concerning Sh. Daljit Singh s/o Sh. Jaswant Singh (respondent-assessee). The assessment year(s) are not specified in the provided text. The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. The procedural history leading to this appeal is not detailed, other than the fact that an appeal was preferred by the revenue.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the appellant-revenue due to the tax effect being below the prescribed monetary limit. Contentions: Assessee: No arguments were recorded for the assessee as none appeared. Revenue: The learned counsel for the appellant-revenue stated that the tax effect involved is less than the monetary limit prescribed in CBDT Circular No.3 of 2018 dated 11.07.2018, as amended by 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. Therefore, the revenue has instructions to withdraw the present appeal, praying for liberty to file an application for revival if something survives.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 455-3 ITA No.154 of 2003 (O&M) Date of decision : 06.09.2019 The Commissioner of Income Tax-I, Amritsar ...... Appellant versus Sh. Daljit Singh s/o Sh. Jaswant Singh ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL Present : Mr. Vivek Sethi, Senior Standing counsel with Mr. Varun Issar, Junior 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, the pending C.M., if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 06.09.2019 anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No Anuradha 2019.09.11 15:35 I attest to the accuracy and integrity of this document

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