COMMR. OF INCOME TAX LDH. vs. PARVEEN PAL SINGH

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ITA/177/2006HC Punjab & HaryanaPHHC01074862200606 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The High Court dismissed the appeal as withdrawn.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 the liberty to the appellant-revenue to file an application for revival of the appeal, as prayed for. The reasoning for dismissal was based on the appellant-revenue's submission that the tax effect was below the monetary limit stipulated in the relevant CBDT circulars and letter, which guided their decision to withdraw. The ratio decidendi is that appeals with a tax effect below the prescribed monetary limits can be withdrawn by the revenue, with a possibility of revival under specific circumstances. Any pending Civil Miscellaneous applications were also disposed of as the main case was dismissed.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Ludhiana-1 (appellant-revenue) against Shri Parveen Pal Singh (respondent-assessee). The assessment year(s) are not explicitly stated in the provided text. The order or action under challenge is the present appeal filed before the High Court. The procedural history is that the revenue sought to withdraw the appeal. The reason for withdrawal was that the tax effect involved was 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 requested liberty to revive the appeal if circumstances changed.

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 Whether the appeal should be dismissed as withdrawn, considering the tax effect is below the prescribed monetary limit for appeals by the revenue?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 due to the low tax effect, as per the CBDT circulars and letter, they have instructions to withdraw the appeal. They further prayed for liberty to file an application for revival of the appeal if any aspect of the matter survived. The respondent-assessee's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 701 ITA No.177 of 2006 (O&M) Date of decision : 06.09.2019 Commissioner of Income Tax, Ludhiana-1 ...... Appellant versus Shri Parveen Pal Singh C/o M/s. Bhurji Machine Tools ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL Present : Mr. Rajesh Katoch, Senior Standing counsel with Ms. Pridhi Jaswinder Sandhu, Junior Standing counsel for the appellant. Mr. Akshay Bhan, Sr. Advocate with Mr. Alok Mittal, Advocate and Mr. Shantanu Bnasal, Advocate for the respondent-Assesse.

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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