PR. COMMISSIIONER OF INCOME TAX(CENTRAL), GURGAON vs. MONA AGGARWAL

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ITA/173/2017HC Punjab & HaryanaPHHC01117362201716 November 2019Bench: MR. JUSTICE AJAY TEWARI,MRS. JUSTICE ALKA SARIN1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn. The revenue's counsel stated that they had instructions to withdraw the appeal because the tax effect was below the monetary limit prescribed by CBDT Circular No. 3 of 2018 and its subsequent amendments. The revenue also prayed for liberty to file an application for revival of the appeal if circumstances warranted it. The Court granted this liberty. The ratio decidendi is that appeals can be withdrawn by the revenue based on monetary limits set by CBDT circulars, with liberty for revival in specific circumstances. Any pending applications related to the main appeal were also disposed of.

What were the facts?

This case involves an appeal filed by the Principal Commissioner of Income Tax, Central, Gurgaon (the revenue) against an order concerning Mona Agarwal (the assessee). The assessment year(s) are not explicitly stated in the provided text. The appeal challenges a decision, the specifics of which are not detailed. The procedural history is limited to the filing of the present appeal before the High Court. The revenue, citing the monetary limit prescribed in CBDT Circular No. 3 of 2018 and subsequent amendments, sought to withdraw the appeal.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn based on the tax effect being below the prescribed monetary limit for appeals by the revenue? The revenue argued that the tax effect involved in the present appeal is less than the monetary limit stipulated 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. Consequently, the revenue sought to withdraw the appeal. The judgment does not record any arguments from the assessee.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 235-A

ITA-173-2017(O&M) Date of decision :16.11.2019 Pr. Commissioner of Income Tax, (Central), Gurgaon ...... Appellant versus Mona Agarwal ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MRS. ALKA SARIN Present : Mr. Kunal Sharma, Senior Standing Counsel for the appellant. Mr. Pankaj Jain, Senior Advocate with Mr. Divya Suri, Advocate and Mr. Sachin Bhardwaj, 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 as withdrawn, the pending C.M, if any also stands disposed of. (AJAY TEWARI) JUDGE (ALKA SARIN) JUDGE 16.11.2019 anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No ANURADHA 2019.11.21 10:34 I attest to the accuracy and integrity of this document

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