THE PR COMMISSIONER OF INCOME TAX 2 CHANDIGARH vs. BALJEET KAUR SEKHON

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ITA/245/2015HC Punjab & HaryanaPHHC01109880201501 October 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court accepted the revenue's submission to withdraw the appeal. The court dismissed the appeal as withdrawn. It granted the revenue the liberty to file an application for revival of the appeal, should any aspect of the matter survive. The court also noted that since the main appeal was dismissed, any pending C.M. application, if any, also stood disposed of. The judgment does not provide any findings on the merits of the original dispute, as the appeal was withdrawn before any such consideration.

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) are not specified in the judgment. The appeal challenges an order or action that is not detailed. The procedural history indicates that the revenue, citing the tax effect being below the monetary limit prescribed in CBDT Circular No. 3 of 2018 and Circular No. 17 of 2019, sought to withdraw the appeal. The court was informed of instructions to withdraw the appeal, with a request for liberty to revive it if necessary.

What were the issues?

The Tribunal did not have to decide any substantive issues of law or fact. The sole matter before the court was the revenue's request to withdraw the appeal. The revenue's contention was based on the tax effect being below the prescribed monetary limits for filing appeals, as per CBDT Circular No. 3 of 2018, amended by Circular No. 17 of 2019, and a subsequent letter dated 20.08.2019. The revenue argued that due to these circulars, they had instructions to withdraw the appeal and sought liberty to revive it if circumstances changed. No arguments were recorded for the respondent.

AI-generated summary — verify with the full judgment below

ITA No. 245 of 2015 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 222-2 ITA No. 245 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. 245 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

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