THE PRINCIPAL COMMISSIONER OF INCOME TAX, HISAR vs. BALDEV SINGH

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ITA/284/2019HC Punjab & HaryanaPHHC01061405201903 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The High Court of Punjab and Haryana at Chandigarh dismissed the appeal as withdrawn.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 appellant-revenue the liberty to file an application for revival of the appeal, as prayed for, in case circumstances warranted it. The reasoning for the dismissal was based on the appellant-revenue's submission that the tax effect was below the monetary limit prescribed by the relevant CBDT circulars, indicating a policy decision by the revenue not to pursue appeals below a certain threshold. The operative direction was the dismissal of the appeal with liberty to revive. No specific issue was decided on merits.

What were the facts?

The appellant, the Principal Commissioner of Income Tax, Hisar, filed an appeal before the High Court of Punjab and Haryana at Chandigarh against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Sh. Baldev Singh. The appeal pertains to assessment year(s) not specified in the judgment. The revenue sought to withdraw the appeal on the grounds that the tax effect involved was below the monetary limit prescribed by CBDT Circular No. 3 of 2018 and Circular No. 17 of 2019. The revenue requested liberty to revive the appeal if circumstances changed.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn due to the tax effect being below the prescribed monetary limit for appeals by the revenue, as per CBDT Circulars No. 3 of 2018 and 17 of 2019. Contentions: Assessee: No specific contentions are recorded for the assessee as the appeal was withdrawn by the revenue. Revenue: The revenue argued that the tax effect involved in the present appeal is less than the monetary limit prescribed in Circular No. 3 of 2018, as amended by Circular No. 17 of 2019, and therefore, it has instructions to withdraw the appeal. The revenue also prayed for liberty to file an application for revival of the appeal if something survives therein.

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.284 of 2019 (O&M) Date of decision : 03.10.2019 The Principal Commissioner of Income Tax, Hisar ...... Appellant versus Sh. Baldev Singh ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL *** Present : Mr. Sandeep Goyal, Sr. Standing Counsel with Mr. Chetan Sood, Advocate 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 C.M. Application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 03.10.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2019.10.03 16:00 I am the author of this document

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