THE PR. COMMISSIONER OF INCOME-TAX, PATIALA vs. SH. MOHINDER SINGH (PAN: EVCPS8961K)
What did the High Court hold?
The High Court of Punjab and Haryana at Chandigarh dismissed the appeal as withdrawn. The court granted the liberty as prayed for by the appellant-revenue to file an application for revival of the appeal in case something survives therein. The court also noted that since the main case has been dismissed as withdrawn, any pending Civil Miscellaneous applications also stand disposed of. The reasoning for the dismissal is solely based on the revenue's instruction to withdraw the appeal due to the low tax effect, as per the relevant CBDT circulars. No decision on the merits of the case was made.
What were the facts?
The appellant, the Principal Commissioner of Income Tax, Patiala, filed an appeal before the High Court of Punjab and Haryana at Chandigarh against an order concerning the respondent, Sh. Mohinder Singh. The assessment year(s) are not specified. The appeal was filed against an order passed by an Income Tax Appellate Tribunal (though the specific Tribunal order is not detailed). The procedural history involves the revenue's decision to withdraw the appeal due to the tax effect being below the monetary limit prescribed by CBDT Circulars.
What were the issues?
1. Whether the appeal should be dismissed as withdrawn by the appellant-revenue, considering the tax effect is below the prescribed monetary limit as per CBDT Circular No.3 of 2018 and Circular No.17 of 2019. Contentions: Assessee: No arguments recorded for the assessee. Revenue: The learned counsel for the appellant-revenue stated that the tax effect involved is less than the monetary limit prescribed in Circular No.3 of 2018 dated 11.07.2018, as amended by Circular No.17 of 2019 dated 08.08.2019, and therefore, has instructions to withdraw the present appeal. The revenue prayed for liberty to file an application for revival of the appeal if something survives therein.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 214 ITA-198-2018 (O&M) Date of decision :27.9.2019 The Pr. Commissioner of Income Tax, Patiala ...... Appellant versus Sh. Mohinder Singh ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL Present : Mr. Rajesh Katoch, Sr. Standing counsel for Mr. Kunal Sharma, Sr. Standing Counsel for the appellant. Mr. Deepak Aggarwal, 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 as withdrawn, the pending C.M, if any also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 27.9.2019 anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No Anuradha 2019.09.30 16:52 I attest to the accuracy and integrity of this document
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