PR.COMMISSIONER OF INCOME TAX-2, JALANDHAR vs. PARVINDER VIR HANS

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ITA/250/2016HC Punjab & HaryanaPHHC01110447201605 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the appeal to be dismissed as withdrawn. The Court granted the revenue the liberty to file an application for revival of the appeal, as prayed for. The reasoning was based on the revenue's submission that the tax effect was below the monetary limit stipulated in the relevant CBDT circulars, making further prosecution of the appeal infructuous. Since the main appeal was dismissed, any pending Civil Miscellaneous Application was also disposed of. The operative direction was the dismissal of the appeal as withdrawn with liberty to revive.

What were the facts?

This is an appeal filed by the Principal Commissioner of Income Tax-2, Jalandhar (the revenue) against an order presumably passed by the Income Tax Appellate Tribunal (though not explicitly stated in the provided text). The respondent is Sh. Parvinder Vir Hans. The appeal pertains to an assessment year not specified in the text. The revenue seeks to withdraw the appeal. The reason for withdrawal is that the tax effect involved is below the monetary limit prescribed by 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. The revenue requested liberty to revive the appeal if circumstances change.

What were the issues?

The Tribunal did not have to decide any substantive issues on the merits of the case. The sole question before the High Court was whether to allow the revenue's request to withdraw the appeal. The revenue argued that the tax effect was below the prescribed monetary limit for filing appeals, citing CBDT Circular No. 3 of 2018 and subsequent amendments. They requested liberty to revive the appeal. No arguments were recorded for the respondent as they were not present.

AI-generated summary — verify with the full judgment below

ITA No.250 of 2016 (O&M) 1 1224-A IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.250 of 2016 (O&M) Date of decision : 05.09.2019 Pr. Commissioner of Income Tax-2, Jalandhar ...... Appellant versus Sh. Parvinder Vir Hans, C/o M/s Zoloto Industries, Nakodar Road, Lambra, Jalandhar ...... 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. None 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 SHARMA 2019.09.10 13:43 I am the author of this document

ITA No.250 of 2016 (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) JUDGE 05.09.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2019.09.10 13:43 I am the author of this document

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