THE PR. COMMISSIONER OF INCOME TAX-2, CHANDIGARH vs. SH. RAVINDER SINGH NAGI

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ITA/191/2018HC Punjab & HaryanaPHHC01119034201809 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The High Court dismissed the appeal as withdrawn.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 revenue's counsel stated they had instructions to withdraw the appeal because the tax effect was less than the monetary limit prescribed in CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019, read with Letter No.F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019. The court granted the revenue liberty to file an application for revival of the appeal if something survived therein. The ratio decidendi is that appeals can be withdrawn by the revenue based on monetary limits stipulated by CBDT circulars, with a possibility of revival under specific conditions. Any pending applications related to the main appeal were also disposed of.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-2, Chandigarh (the revenue) against an order concerning Sh. Ravinder Singh Negi (the assessee). The assessment year(s) are not specified. The appeal challenges a decision of the Income Tax Appellate Tribunal (ITAT), though the specific order of the ITAT is not detailed. The procedural history is limited to the revenue's decision to withdraw the appeal. The revenue cited CBDT Circular No. 3 of 2018 and Circular No. 17 of 2019, along with a letter dated 20.08.2019, as the basis for withdrawal, stating the tax effect was below the prescribed monetary limit.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the revenue, considering the tax effect is below the monetary limit prescribed by CBDT Circulars. The revenue argued that due to the low tax effect, as per CBDT Circular No. 3 of 2018 (amended by Circular No. 17 of 2019) and a subsequent letter dated 20.08.2019, they have instructions to withdraw the appeal. They also sought liberty to revive the appeal if circumstances changed. The judgment does not record any arguments from the assessee's side.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 249-4 ITA No.191 of 2018 (O&M) Date of decision : 09.09.2019 The Pr. Commissioner of Income Tax-2, Chandigarh ...... Appellant versus Sh. Ravinder Singh Negi ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL Present : Mrs. Urvashi Dhugga, Standing counsel for the appellant. Mr. Nitin Kaushal, 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 C.M., if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 09.09.2019 anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No Anuradha 2019.09.16 15:43 I attest to the accuracy and integrity of this document

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