PR COMMISSIONER OF INCOME TAX JALANDHAR vs. M/S SURI SONS JALANDHAR

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ITA/27/2016HC Punjab & HaryanaPHHC01126575201606 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn. The dismissal was based on the appellant-revenue's submission that the tax effect was below the monetary limit stipulated in the relevant CBDT circulars. The Court granted the liberty as prayed for by the revenue, allowing them to file an application for revival of the appeal if circumstances warrant it. The reasoning for the withdrawal is purely procedural, relating to the monetary limits for filing appeals. The operative direction is the dismissal of the appeal with liberty to revive. No issue was left undecided as the appeal was withdrawn.

What were the facts?

The Principal Commissioner of Income Tax-I, Jalandhar (the appellant-revenue) filed an appeal against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is M/s Suri Sons. The appeal was filed for assessment year(s) not specified in the judgment. The specific order or action under challenge and the authority that passed it are not detailed. The amount in dispute is also not stated. The procedural history is that the revenue has filed this appeal before the High Court.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn due to the tax effect being below the prescribed monetary limit. The appellant-revenue argued that the tax effect involved in the appeal is less than 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. Based on these circulars, the learned counsel for the appellant has instructions to withdraw the present appeal. The revenue also prayed for liberty to file an application for revival of the appeal if something survives therein. The respondent (assessee) did not appear, and therefore, no arguments were recorded on their behalf.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 339 ITA No.27 of 2016 (O&M) Date of decision : 06.09.2019 Pr. Commissioner of Income Tax-I, Jalandhar ...... Appellant versus M/s Suri Sons, 15-A, BastiNau, Jalandhar ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL Present : Mr. Vivek Sethi, Senior Standing counsel with 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. 3. Since the main case has been dismissed, the pending C.M., if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 06.09.2019 anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No Anuradha 2019.09.11 15:35 I attest to the accuracy and integrity of this document

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