CIT JALANDHAR vs. MOHINDER SINGH DAVINDER SINGH AND CO.

PDF · subscribers

ITA/157/2001HC Punjab & HaryanaPHHC01042006200103 October 2018Bench: MR. JUSTICE SURYA KANT,MR. JUSTICE SUDIP AHLUWALIA1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that in view of CBDT Circular No. 3/2018, which sets a monetary limit for appeals, and considering the tax effect of Rs. 3,98,352/- which is below Rs. 50 lacs, the appeal was dismissed as not pressed. The Court granted liberty to the Revenue to seek revival of the appeal if circumstances changed. The question of law was also kept open. The reasoning is based solely on the administrative instruction provided by the CBDT Circular, which guides the Revenue's decision to withdraw or not press appeals based on the tax effect. The ratio decidendi is that appeals with a tax effect below the threshold specified in relevant CBDT circulars may be dismissed as not pressed, with liberty to seek revival.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Jalandhar (Revenue) against M/s Mohinder Singh Davinder Singh & Co. (Assessee). The assessment year(s) are not specified. The appeal challenges an order or action that is not detailed in the provided text. The tax effect involved in the case is stated to be Rs. 3,98,352/-. The procedural history is that the Revenue, citing Circular No. 3/2018 dated 11.07.2018, decided not to press the appeal on merits due to the tax effect being less than Rs. 50 lacs.

What were the issues?

1. Whether the appeal should be dismissed as not pressed in light of CBDT Circular No. 3/2018, given the tax effect of Rs. 3,98,352/-? (Question of law) Assessee's Contention: The judgment does not record any specific contentions from the assessee. The assessee is represented by counsel, but their arguments are not detailed. Revenue's Contention: The Revenue, through its counsel, stated that the tax effect is Rs. 3,98,352/-. In view of CBDT Circular No. 3/2018, which stipulates a monetary limit for filing appeals, and since the tax effect is less than Rs. 50 lacs, the Revenue did not wish to press the appeal on merits.

AI-generated summary — verify with the full judgment below

HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** ITA No.157 of 2001 (O&M) Date of Decision: 03.10.2018 **** Commissioner of Income Tax, Jalandhar

...Appellant

VS.

M/s Mohinder Singh Davinder Singh & Co.

... Respondent **** Coram : Hon’ble Mr.Justice Surya Kant

Hon’ble Mr.Justice Sudip Ahluwalia **** Present: Mr. Vivek Sethi, Advocate for the appellant

Mr. Akshay Bhan, Sr.Advocate with

Mr. Alok Mittal, Advocate for the respondent **** SURYA KANT J. (Oral)

(1) Learned counsel for Revenue states that the tax effect involved in this case is Rs.3,98,352/- and in view of the recent Circular No.3/2018 dated 11.07.2018 issued by the Ministry of Finance, Department of Revenue, Central Board Direct Taxes, the tax effect being less than Rs.50 lacs, he does not want to press this appeal on merits. (2) In view of the CBDT Circular, the instant appeal is dismissed as not pressed. As prayed for by learned counsel for the appellant, liberty is granted to the Revenue to seek revival of the appeal, if need be, in the changed circumstances. The question of law is also kept open.

(Surya Kant) Judge

03.10.2018 vishal shonkar (Sudip Ahluwalia) Judge

Whether speaking/reasoned?

Yes/No 2. Whether reportable?

Yes/No V VISHAL 2018.10.06 12:52 I attest to the accuracy and integrity of this document

Recent GST High Court judgments

Search GST case law →