COMMISSIONER OF INCOME TAX(INTERNATIONAL TAXATION)-2,NEW DELHI vs. SH.ARUN MUNDRAY SAINI

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ITA/17/2019HC Punjab & HaryanaPHHC01147385201816 January 2020Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn. The revenue was granted liberty to file an application for revival of the appeal if something survives therein. The court noted that the tax effect was below the prescribed monetary limit for filing appeals as per CBDT Circulars. Since the main case was dismissed, any pending Civil Miscellaneous Application was also disposed of. The ratio decidendi is that appeals can be withdrawn by the revenue based on monetary limits specified in CBDT circulars, with liberty to revive under certain conditions.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (International Taxation)-2, New Delhi (appellant-revenue) against an order concerning Sh. Arun Mundray Saini (respondent). 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 The procedural history is limited to the present appeal being filed and subsequently withdrawn by the revenue.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the appellant-revenue? (Question of procedure). The appellant-revenue argued that the tax effect involved is below the monetary limit prescribed in CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and Letter No. F.No.279/Misc/M-93/2018-ITJ. Therefore, they sought to withdraw the appeal. The respondent's arguments are not recorded. The judgment does not record any arguments from the respondent.

AI-generated summary — verify with the full judgment below

108 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-17-2019(O&M) Date of decision : 16.01.2020 COMMISSIONER OF INCOME TAX(INTERNATIONAL TAXATION)- 2,NEW DELHI ...... APPELLANT VERSUS SH.ARUN MUNDRAY SAINI ...... RESPONDENT CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN **** Present :- Mr.Kunal Sharma, Senior Standing counsel with Ms. Pridhi Jaswinder Sandu, Advocate for the appellant. **** 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 (AVNEESH JHINGAN ) 16th January, 2020 JUDGE shabha Whether speaking/reasoned : Yes/No Whether Reportable : Yes/No SHABHA 2020.01.17 15:24 I attest to the accuracy and integrity of this document

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