PR COMMISSIONER OF INCOME TAX LUDHIANA vs. HARVINDER PAL SINGLA

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ITA/211/2016HC Punjab & HaryanaPHHC01110404201609 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryWithdrawn

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The High Court of Punjab and Haryana at Chandigarh dismissed the appeal as withdrawn.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 prayed for by the revenue to file an application for revival of the appeal, should circumstances warrant it. The reasoning for dismissal was based on the revenue's submission that the tax effect was below the monetary threshold stipulated in the CBDT circulars, making further prosecution of the appeal unwarranted. Any pending applications related to the main appeal were also disposed of as a consequence of the dismissal.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (Central), Ludhiana (the revenue) against an order concerning Shri Harvinder Pal Singla (the 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 revenue's decision to withdraw the appeal before the High Court of Punjab and Haryana at Chandigarh.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the revenue, considering the tax effect is below the prescribed monetary limit. The revenue argued that as per Circular No. 3 of 2018, amended by Circular No. 17 of 2019, and Letter No. F.No.279/Misc/M-93/2018-ITJ, the tax effect involved in the present appeal is less than the monetary limit prescribed for filing appeals. Therefore, they have instructions to withdraw the appeal. The revenue also prayed for liberty to file an application for revival of the appeal if something survives therein. The assessee's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 342-4 ITA No.211 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 15:35 I attest to the accuracy and integrity of this document

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