PR. COMMISSIONER OF INCOME TAX vs. RAJINDER PURI

PDF · subscribers
ITA/262/2016HC Punjab & HaryanaPHHC01110460201602 September 2021Bench: MR. JUSTICE AJAY TEWARI,MRS. JUSTICE ALKA SARIN2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court allowed the application for dismissal of the appeal. The Court noted that the revenue's counsel accepted that the appeal had to be dismissed in view of Circular No. 17/2019 dated 8.8.2019. Consequently, the main appeal was dismissed. The reasoning was based on the CBDT's circular which mandates dismissal of appeals with low tax effect, and the revenue's concession. The ratio decidendi is that appeals falling below the monetary threshold specified in CBDT circulars, and where the revenue concedes to such dismissal, are to be dismissed. The operative direction was the dismissal of the main appeal.

What were the facts?

The assessee, Sh. Rajinder Puri, filed an application seeking dismissal of the appeal filed by the Principal Commissioner of Income Tax (Central) for Assessment Year 2007-08. The application was based on Circular No. 17/2019 issued by the Central Board of Direct Taxes and various High Court judgments. The grounds cited were the low tax effect of the appeal, which was below the prescribed monetary limit. The revenue's counsel accepted that the appeal had to be dismissed in view of the aforementioned circular.

What were the issues?

1. Whether the appeal filed by the revenue is liable to be dismissed on the grounds of low tax effect, as per Circular No. 17/2019 of the CBDT and relevant High Court judgments? (Question of law) Assessee's Contention: The assessee argued that the appeal should be dismissed due to low tax effect, citing Circular No. 17/2019 and various High Court judgments (Annexures R-2 to R-5). The appeal's tax effect was below the monetary limit prescribed by the circular. Revenue's Contention: The revenue's counsel accepted that the appeal had to be dismissed in view of Circular No. 17/2019.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 228 CM-4916-CII-2021 in/and ITA-262-2016 (O&M) Decided on : 2.9.2021 The Pr. Commissioner of Income Tax (Central) ....Appellant VS Sh. Rajinder Puri ....Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI

HON'BLE MRS. JUSTICE ALKA SARIN Present: Mr. M.S.Kanda, Advocate for the applicant/respondent. **** AJAY TEWARI, J.(Oral) This is an application praying for dismissal of the appeal in view of the Circular No. 17/2019 dated 8.8.2019 (Annexure R-1) issued by the Central Board of Direct Taxes and judgments of the various High Courts (Annexures R-2 to R-5) due to low tax effecct (A.Y.2007-08) than the monetary limit. Notice of the application. Mr. Rajesh Katoch, Sr. Standing Counsel with Ms. Pridhi Jaswinder Sandhu, Jr. Standing Counsel has entered appearance on behalf of the non-applicant/appellant and has accepted that in view of the Circular No. 17/2019 dated 8.8.2019 (Annexure R-1) this appeal has to be dismissed. ANURADHA 2021.09.03 13:39 I attest to the accuracy and integrity of this document

CM-4916-CII-2021 in/and -2- ITA-262-2016 (O&M) Consequently, the application is allowed and the main case is taken up on Board today itself and the same is dimissed in view of the Circular No. 17/2019 dated 8.8.2019 (Annexure R-1). Since the main case has been decided, the pending civil miscellaneous application, if any, also stands disposed of. (AJAY TEWARI)

JUDGE (ALKA SARIN) JUDGE 2.9.2021 anuradha Whether speaking/reasoned - Yes/No Whether reportable - Yes/No ANURADHA 2021.09.03 13:39 I attest to the accuracy and integrity of this document

Recent GST High Court judgments

Search GST case law →