PR COMMISSIONER OF INCOME TAX-1 CHANDIGARH vs. CHANDER DEEP JAIN

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ITA/269/2019HC Punjab & HaryanaPHHC01051056201915 October 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The High Court of Punjab and Haryana at Chandigarh dismissed the appeal as withdrawn.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 appellant-revenue to file an application for revival of the appeal in case something survives therein. The reasoning for dismissal was based on the revenue's submission that the tax effect was below the prescribed monetary limit for filing appeals, as per the relevant CBDT circulars. Since the main appeal was dismissed, any pending applications related to the appeal were also disposed of. The court did not decide on the merits of the case.

What were the facts?

The Principal Commissioner of Income Tax-1, Chandigarh (appellant-revenue) filed an appeal before the High Court of Punjab and Haryana at Chandigarh against an order concerning the respondent, Chander Deep Jain. The appeal was filed for the assessment year(s) not specified in the judgment. The procedural history indicates that the revenue sought to withdraw the appeal. The reason for withdrawal was stated to be that the tax effect involved was below the monetary limit prescribed by CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and a subsequent letter.

What were the issues?

1. Whether the appeal filed by the revenue should be dismissed as withdrawn based on the tax effect being below the prescribed monetary limit as per CBDT Circulars? Assessee's Contention: Not recorded. Revenue's Contention: The revenue, through its learned counsel, stated that the tax effect involved in the appeal was less than the monetary limit prescribed in 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. Consequently, the revenue had instructions to withdraw the appeal, while praying for liberty to revive it if circumstances changed.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 269 of 2019 (O&M) Date of Decision: 15.10.2019 Pr. Commissioner of Income Tax-1, Chandigarh .......Appellant Vs. Chander Deep Jain .......Respondent CORAM: HON’BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Yogesh Putney, Senior Standing Counsel for the appellant. ***** 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 application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) October 15, 2019

JUDGE Gurpreet Whether speaking /reasoned : Yes Whether Reportable : No GURPREET SINGH 2019.10.16 16:21 I attest to the accuracy and authenticity of this document chandigarh

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