COMMISSIONER OF INCOME TAX CENTRAL GURGAON vs. GURJIT SINGH

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ITA/188/2015HC Punjab & HaryanaPHHC01109816201503 October 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn. The revenue's counsel informed the Court that the tax effect was below the monetary limit stipulated by CBDT Circulars, and therefore, they had instructions to withdraw the appeal. The revenue further prayed for liberty to file an application for revival of the appeal if circumstances warranted it. The Court granted this liberty. The reasoning for the dismissal is solely based on the revenue's decision to withdraw the appeal due to the low tax effect as per the CBDT circulars. The merits of the original appeal were not considered. Any pending applications related to the main appeal were also disposed of.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Central) Gurgaon, hereinafter referred to as the revenue, against an order concerning Sh. Gurjit Singh, the respondent assessee. The assessment year(s) are not specified in the provided text. The specific order or action under challenge is not detailed, nor is the authority that passed it. The amount in dispute is also not stated. The procedural history relevant to the decision is that the revenue's counsel informed the Court that due to the tax effect being below the monetary limit prescribed by CBDT Circulars, they wished to withdraw the appeal, requesting liberty to revive it if circumstances changed.

What were the issues?

1. Whether the revenue should be permitted to withdraw the appeal given the tax effect being below the prescribed monetary limit. Assessee's Contentions: Not recorded in the judgment. Revenue's Contentions: The revenue's counsel stated that the tax effect involved in the appeal was less than the monetary limit prescribed in CBDT 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. Based on these circulars, the revenue sought to withdraw the appeal, requesting liberty to file an application for revival if any aspect of the case warranted it.

AI-generated summary — verify with the full judgment below

ITA No.188 of 2015 (O&M) 1 332 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.188 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.188 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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