COMMISSIONER OF INCOME TAX-I,CHANDIGARH vs. JASWINDERWANT KAUR BAINS

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ITA/181/2012HC Punjab & HaryanaPHHC01099251201204 October 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh dismissed the appeal filed by the Commissioner of Income Tax-1, Chandigarh as withdrawn. The Court granted the liberty as prayed for by the appellant-revenue to file an application for revival of the appeal in case something survives therein. The reasoning for the dismissal was based on the appellant-revenue's submission that the tax effect was below the monetary limit specified in the relevant CBDT circulars and letters, which guided the revenue's decision to withdraw the appeal. Consequently, any pending applications in the main case were also disposed of. The principle derived is that appeals can be withdrawn by the revenue based on monetary limits prescribed by CBDT circulars, with potential liberty for revival.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-1, Chandigarh (appellant-revenue) against Jaswinderwant Kaur Bains (respondent). The assessment year(s) are not explicitly stated. The order or action under challenge is the appeal itself, which was 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 in CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019, and a subsequent 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 Whether the appeal should be dismissed as withdrawn, considering the tax effect is below the prescribed monetary limit for appeals by the revenue? Assessee's Contention: The respondent did not make any arguments as the appeal was withdrawn by the appellant. The judgment records no argument for the respondent. Revenue's Contention: The appellant-revenue contended that the tax effect involved in the appeal was less than 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 dated 20.08.2019. Based on these circulars, the revenue sought to withdraw the appeal, praying for liberty to revive it if necessary. The revenue relied on the aforementioned CBDT circulars and letter.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 181 of 2012 (O&M) Date of Decision: 04.10.2019 Commissioner of Income Tax-1, Chandigarh .......Appellant Vs. Jaswinderwant Kaur Bains

.......Respondent CORAM: HON’BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Yogesh Putney, Senior Standing Counsel for the appellant. Ms. Radhika Suri, Senior Advocate with Mr. M.S.Kanda, 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, the pending application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) October 04, 2019

JUDGE Gurpreet Whether speaking /reasoned : Yes Whether Reportable : No GURPREET SINGH 2019.10.04 15:17 I attest to the accuracy and authenticity of this document chandigarh

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