COMMISSIONER OF INCOME TAX CENTRAL GURGAON vs. GURJIT SINGH

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ITA/183/2015HC Punjab & HaryanaPHHC01109811201505 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court decided to dismiss the appeal as withdrawn. The court granted the liberty as prayed for by the appellant-revenue, allowing them to file an application for revival of the appeal in case something survives therein. The reasoning for this decision was solely based on the revenue's submission regarding the low tax effect and their instruction to withdraw the appeal. No substantive issues of income tax law were adjudicated upon. Any pending applications related to the main appeal were also disposed of as a consequence of the dismissal.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax (Central) Gurgaon (the appellant-revenue) against Sh. Gurjit Singh (the respondent). The appeal pertains to Income Tax Appellate Tribunal (ITAT) proceedings, though the specific assessment year(s) and the order or action under challenge are not detailed in this excerpt. The procedural history is limited to the present appeal before the High Court. The revenue, through its counsel, stated 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. Consequently, the revenue sought to withdraw the appeal.

What were the issues?

The Tribunal did not have to decide any substantive issues on merits. The sole matter before the High Court was the revenue's request to withdraw the appeal. The revenue's contention was based on the tax effect being below the prescribed monetary limits for filing appeals, as per 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 changed. The respondent's arguments are not recorded in this excerpt.

AI-generated summary — verify with the full judgment below

ITA No.183 of 2015 (O&M) 1 332 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.183 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.183 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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