PR COMMISSIONER OF INCOME TAX LUDHIANA vs. HARVINDER PAL SINGLA
What did the High Court hold?
The High Court dismissed the appeal as withdrawn. The court granted the appellant-revenue the liberty to file an application for revival of the appeal, as prayed for. The reasoning for dismissal was solely based on the appellant-revenue's instruction to withdraw due to the low tax effect, as per the prevailing CBDT circulars. The court noted that since the main appeal was dismissed, any pending civil miscellaneous applications (C.M.) were also disposed of. No substantive issues were decided on merits, and therefore, no principle or ratio decidendi for future citation was established.
What were the facts?
The Principal Commissioner of Income Tax (Central), Ludhiana (appellant-revenue) filed an appeal before the High Court of Punjab and Haryana at Chandigarh against an order concerning Shri Harvinder Pal Singla (respondent-assessee). The specific assessment year(s) and the nature of the order under challenge are not detailed in the provided text. The procedural history is limited to the filing of this appeal. The amount in dispute is not explicitly stated but is implied to be below a certain monetary limit.
What were the issues?
The High Court was not required to decide any substantive issues of law or fact. The sole matter before the court was the appellant-revenue's request to withdraw the appeal. The appellant-revenue argued that the tax effect involved was less than the monetary limit prescribed in CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and further clarified by Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019. Based on these instructions, the appellant-revenue sought to withdraw the appeal, requesting liberty to revive it if circumstances warranted. The respondent-assessee's arguments are not recorded.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 342 ITA No.194 of 2016 (O&M) Date of decision : 09.09.2019 The Pr. Commissioner of Income Tax (Central) Ludhiana ...... Appellant versus Shri Harvinder Pal Singla ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL Present : Mr. Rajesh Katoch, Senior Standing counsel with Ms. Pridhi Jaswinder Sandhu, Junior Standing counsel for the appellant. Mr. Divya Suri, 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 2019.09.13 15:36 I attest to the accuracy and integrity of this document
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