THE PR COMMISSIONER OF INCOME TAX 2 CHANDIGARH vs. BALJEET KAUR SEKHON
What did the High Court hold?
The High Court dismissed the appeal as withdrawn.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, should circumstances warrant it. The court also noted that since the main case was dismissed, any pending C.M. application also stood disposed of. The reasoning for the dismissal was solely based on the revenue's instruction to withdraw due to the low tax effect, as per the cited circulars and letter. No substantive legal issues were adjudicated upon.
What were the facts?
The appeal was filed by the Principal Commissioner of Income Tax-2, Chandigarh (appellant-revenue) against Baljeet Kaur Sekhon (respondent). The assessment year(s) and the specific order or action under challenge are not detailed in this excerpt. The procedural history indicates that the appeal was before the High Court of Punjab and Haryana at Chandigarh. The revenue's counsel stated that due to the tax effect being below the monetary limit prescribed by CBDT Circulars No. 3 of 2018 and 17 of 2019, and a related letter dated 20.08.2019, they had instructions to withdraw the appeal. The revenue also requested liberty to revive the appeal if circumstances changed.
What were the issues?
The Tribunal did not have to decide any substantive issues as the appeal was withdrawn. The sole point of consideration was whether the appeal should be dismissed as withdrawn, with or without liberty to revive. The appellant-revenue argued for withdrawal based on the tax effect being below the prescribed monetary limits, citing CBDT Circulars No. 3 of 2018 and 17 of 2019, and a letter dated 20.08.2019. They also requested liberty to revive the appeal. The respondent's arguments are not recorded.
AI-generated summary — verify with the full judgment below
ITA No. 244 of 2015 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 222 ITA No. 244 of 2015 (O&M) Date of Decision : 01.10.2019 The Pr. Commissioner of Income Tax-2, Chandigarh ... Appellant Versus Baljeet Kaur Sekhon
....Respondent CORAM:HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Ms. Urvashi Dugga, Advocte 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. POOJA SAINI 2019.10.04 13:57 I attest to the accuracy and integrity of this document
ITA No. 244 of 2015 (O&M) 2 3. Since the main case has been dismissed, the pending C.M. application, if any, also stands disposed of. ( AJAY TEWARI ) JUDGE ( HARNARESH SINGH GILL ) 01.10.2019 JUDGE pooja saini Whether speaking/reasoned? Yes/No Whether reportable? Yes/No POOJA SAINI 2019.10.04 13:57 I attest to the accuracy and integrity of this document
Recent GST High Court judgments
Search GST case law →- M/S. Mishka Steels LLP And Anr. vs. The Superintendent Of Central Goods And Service Tax, Cx, Range-Ii, Behala Div. And Ors.Calcutta · 14 Oct 2026
- M/S Gujarat Co-Operative Milk Marketing Federation Limited vs. Union Of INDIAGujarat · 14 Oct 2026
- Ramesh K Devadiga vs. Khernagar Nandadeep Co Operative Housing Society LTDBombay · 14 Oct 2026
- Ramesh K Devadiga And Ors vs. Khernagar Nandadeep Co-Operative Housing Society LTD And OrsBombay · 14 Oct 2026
- Permender Singh vs. Union Of INDIA And Ors.Calcutta · 14 Oct 2026
