COMMISSIONER OF INCOME TAX II vs. PARAMJIT KAUR

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ITA/171/2013HC Punjab & HaryanaPHHC01105022201306 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The High Court dismissed the appeal as withdrawn.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 revenue's counsel stated that due to the low tax effect, they had instructions to withdraw the appeal. They requested liberty to file an application for revival of the appeal if anything survived. The Court granted this liberty and dismissed the appeal as withdrawn. Any pending applications were also disposed of. The core principle applied here is the Court's adherence to the revenue's decision to withdraw an appeal based on administrative instructions regarding monetary limits, with a specific liberty granted for potential revival.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax-II, Amritsar (the appellant-revenue) against Smt. Paramjit Kaur (the respondent). The appeal concerns an assessment year not specified in the judgment. The order or action under challenge is not detailed, nor is the authority that passed it. The amount in dispute is also not stated. The procedural history is limited to the present appeal before the High Court of Punjab and Haryana at Chandigarh.

What were the issues?

The Tribunal did not have to decide any substantive issues of law or fact. The only matter before the Court was the revenue's request to withdraw the appeal. The revenue's contention was based on the tax effect being below the monetary limit prescribed by CBDT Circular No. 3 of 2018 and Circular No. 17 of 2019, read with a letter dated 20.08.2019. The revenue sought liberty to revive the appeal if circumstances warranted. No arguments were recorded for the respondent.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 916-5 ITA No.171 of 2013 (O&M) Date of decision : 06.09.2019 Commissioner of Income Tax-II, Amritsar ...... Appellant versus Smt. Paramjit Kaur ...... 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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