PR. COMMISSIONER OF INCOME TAX, PANCHKULA vs. SMT. PAYAL KUMARI

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ITA/157/2017HC Punjab & HaryanaPHHC01117344201710 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The High Court dismissed the appeal as withdrawn.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, as prayed for by their counsel. The reasoning was based on the revenue's instruction to withdraw due to the low tax effect, aligning with the CBDT circulars. The principle is that appeals can be withdrawn under such circumstances, with potential for revival. Any pending Civil Miscellaneous Application was also disposed of as the main case was dismissed.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax, Panchkula (appellant-revenue) against Smt. Payal Kumari (respondent). The assessment year(s) are not specified. The appeal challenges an order or action by an unspecified authority. The amount in dispute is not stated. The procedural history is that the revenue sought to withdraw the appeal due to the tax effect being below the monetary limit prescribed by CBDT Circulars.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the appellant-revenue. (Question of procedure) Contentions: Assessee: No arguments recorded. Revenue: The appellant-revenue argued that the tax effect involved is less than the monetary limit prescribed in 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, they had instructions to withdraw the appeal, praying for liberty to revive it if circumstances changed.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.157 of 2017 (O&M) Date of decision : 10.09.2019 Pr. Commissioner of Income Tax, Panchkula ...... Appellant versus Smt. Payal Kumari ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL Present : Mr. Yogesh Putney, Advocate for the appellant. Mr. Manpreet S.Kanda, Advocate 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. Application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 10.09.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2019.09.12 17:42 I am the author of this document

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