THE PR. COMMISSIONER OF INCOME-TAX, PATIALA vs. SH. RAGHAV GUPTA (PAN: AEOPG8387C)

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ITA/207/2018HC Punjab & HaryanaPHHC01119052201803 October 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The High Court dismissed the appeal as withdrawn.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 that due to the tax effect being below the monetary limit stipulated in the relevant CBDT circulars (Circular No. 3 of 2018, amended by Circular No. 17 of 2019, and the subsequent letter dated 20.08.2019), they had instructions to withdraw the appeal. The court granted liberty to the appellant-revenue to file an application for revival of the appeal if circumstances warranted it. Any pending civil miscellaneous applications were also disposed of as a consequence of the main appeal being dismissed.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Patiala (appellant-revenue) against Sh. Raghav Gupta (respondent-assessee). The assessment year(s) are not specified. The appeal challenges an order or action that is not detailed in the provided text. The procedural history is that the revenue sought to withdraw the appeal due to the tax effect being below the monetary limit prescribed by CBDT Circulars. The High Court considered the withdrawal request.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn based on the revenue's submission regarding the tax effect being below the prescribed monetary limit (mixed law and fact, concerning CBDT Circular No. 3 of 2018 and Circular No. 17 of 2019). Contentions: Assessee: No arguments recorded. Revenue: Submitted that the tax effect involved is less than the monetary limit prescribed in CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, and therefore, sought to withdraw the appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 236 ITA-207-2018(O&M) Date of decision :3.10.2019 The Pr. Commissioner of Income Tax-Patiala ...... Appellant versus Sh. Raghav Gupta ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL Present : Ms. Pridhi Jaswinder Sandhu, Jr. Standing Counsel for Mr. Kunal Sharma, Senior Standing Counsel for the appellant. Mr. M.S.Kanda, 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 3.10.2019 anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No KISHAN KUMAR 2019.10.04 17:19 I attest to the accuracy and integrity of this document

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