COMMISSIONER OF INCOME TAX GURGAON vs. PRITAM SINGH TH L/R GURJIT SINGH

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ITA/207/2015HC Punjab & HaryanaPHHC01109838201505 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court allowed the application for condonation of delay in re-filing the appeal. Subsequently, the revenue stated that they had instructions to withdraw the appeal as the tax effect was below the monetary limit prescribed by the relevant CBDT Circulars. The revenue prayed for liberty to file an application for revival of the appeal. The Court dismissed the appeal as withdrawn, granting the liberty as prayed for by the revenue. Any pending C.M. Application was also disposed of as the main case was dismissed. The specific findings or reasoning of the ITAT that led to the revenue's appeal are not discussed as the appeal was withdrawn.

What were the facts?

This matter pertains to an appeal filed by the Commissioner of Income Tax (Central) Gurgaon against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Lt. Sh. Pritam Singh, represented by his Legal Representative, Sh. Gurjit Singh. The appeal was filed for assessment year(s) not specified in the judgment. The revenue sought to withdraw the appeal due to the tax effect being below the monetary limit prescribed by CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and a subsequent letter. The High Court had to decide on the withdrawal of the appeal and whether to grant liberty to revive it.

What were the issues?

1. Whether the appeal filed by the revenue should be dismissed as withdrawn, considering the tax effect is below the prescribed monetary limit for appeals as per CBDT Circulars No. 3 of 2018 and 17 of 2019, and Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019? (Question of law) The revenue argued that due to the low tax effect, they had instructions to withdraw the appeal. They also prayed for liberty to file an application for revival of the appeal if circumstances warranted it. The judgment does not record any specific arguments from the respondent's side regarding the withdrawal or the liberty to revive.

AI-generated summary — verify with the full judgment below

ITA No.207 of 2015 (O&M) 1 332 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CM-12263-CII-2015 in/and ITA No.207 of 2015 (O&M) Date of decision : 05.09.2019 The Commissioner of Income Tax (Central) Gurgaon ...... Appellant versus Lt. Sh.Pritam Singh Through LR Sh.Gurjit Singh H.No.748, Phase 3 B1, 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) CM-12263-CII-2015 1. For the reasons recorded, the application is allowed. Delay of 70 days in re-filing the appeal is condoned. ITA No.207 of 2015 2. 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, POOJA SHARMA 2019.09.10 13:15 I am the author of this document

ITA No.207 of 2015 (O&M) 2 he prayed that liberty be granted to the appellant-revenue to file an application for revival of the appeal, in case something survives therein. 3. Dismissed as withdrawn with liberty as prayed for. 4. 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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