COMMISSIONER OF INCOME TAX CENTRAL GURGAON vs. GURJIT SINGH

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ITA/181/2015HC Punjab & HaryanaPHHC01109809201505 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana decided to dismiss the appeal as withdrawn. The reasoning provided is that the appellant-revenue, represented by its learned counsel, stated that they had instructions to withdraw the appeal because the tax effect involved was less than the monetary limit prescribed by the Central Board of Direct Taxes (CBDT) in Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and a subsequent letter dated 20.08.2019. The revenue specifically prayed for liberty to file an application for revival of the appeal in case something survived therein. The Court granted this liberty. Consequently, any pending C.M. Application also stood disposed of.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Central) Gurgaon (revenue) against Sh. Gurjit Singh (assessee). The assessment year(s) are not explicitly stated. The appeal challenges an order or action by an authority, but the specific nature of that order or action is not detailed in this excerpt. The amount in dispute is also not stated. The procedural history relevant here is that the revenue's counsel informed the High Court that due to the tax effect being below the prescribed monetary limit in CBDT Circular No. 3 of 2018 and subsequent amendments, they had instructions to withdraw the appeal. The revenue requested liberty to revive the appeal if circumstances changed.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the revenue, considering the tax effect is below the prescribed monetary limit for appeals, as per CBDT Circular No. 3 of 2018 and subsequent amendments. Contentions: Assessee: No arguments are recorded for the assessee in this excerpt. Revenue: The revenue argued that the tax effect involved in the appeal is less than the monetary limit prescribed in 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, requesting liberty to revive it if necessary.

AI-generated summary — verify with the full judgment below

ITA No.181 of 2015 (O&M) 1 332 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.181 of 2015 (O&M) Date of decision : 05.09.2019 Commissioner of Income Tax (Central) Gurgaon ...... Appellant versus Sh. Gurjit Singh, #748, Phase-3B1, Mohali ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL *** Present : Mr. Vivek Sethi, Senior Standing Counsel and Mr. Varun Issar, Junior Standing Counsel for the appellant. Mr. Akshay Bhan, Senior Advocate with Mr. Alok Mittal, Advocate and Mr. Nitin Jain, 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. POOJA SHARMA 2019.09.10 13:15 I am the author of this document

ITA No.181 of 2015 (O&M) 2 3. Since the main case has been dismissed, the pending C.M. Application, if any, also stands disposed of.

(AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 05.09.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2019.09.10 13:15 I am the author of this document

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