COMMISSIONER OF INCOME TAX II vs. AMIT KAPOOR

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ITA/169/2013HC Punjab & HaryanaPHHC01105019201306 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The High Court dismissed the appeal as withdrawn.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 reasoning was based on the appellant-revenue's submission that the tax effect involved was below the monetary limit stipulated in CBDT Circular No.3 of 2018, as amended. The court granted the appellant-revenue liberty to file an application for revival of the appeal, should circumstances warrant it. The ratio decidendi is that appeals can be withdrawn by the revenue when the tax effect falls below prescribed monetary limits, with a possibility of revival under specific conditions. Any pending miscellaneous applications were also disposed of as a consequence of the main appeal being dismissed.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-II, Amritsar (appellant-revenue) against Sh. Amit Kapoor (respondent). The assessment year(s) are not specified. The appeal challenges an order or action from an unspecified authority. The amount in dispute is not explicitly stated, but the tax effect is mentioned as being below the monetary limit prescribed by CBDT circulars. The procedural history is that the revenue has instructions to withdraw the appeal due to the low tax effect.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn, considering the tax effect is below the prescribed monetary limit for appeals by the revenue? The appellant-revenue argued that as per Circular No.3 of 2018 dated 11.07.2018, amended by Circular No.17 of 2019 dated 08.08.2019 and Letter No.F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, the tax effect involved is less than the prescribed monetary limit. Therefore, they have instructions to withdraw the present appeal. They also prayed for liberty to file an application for revival of the appeal if something survives therein. The respondent did not present any arguments as 'None for the respondent' is recorded.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 916-4 ITA No.169 of 2013 (O&M) Date of decision : 06.09.2019 Commissioner of Income Tax-II, Amritsar ...... Appellant versus Sh. Amit Kapoor ...... 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 15:57 I attest to the accuracy and integrity of this document

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