THE COMMISSIONER OF IT vs. S.HARINDER MOHAN SINGH

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ITA/291/2005HC Punjab & HaryanaPHHC01072528200505 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the revenue, represented by its learned counsel, stated that due to the tax effect being below the prescribed monetary limit as per the relevant CBDT circulars and letters, they had instructions to withdraw the present appeal. The revenue further prayed for liberty to file an application for revival of the appeal if circumstances warranted it. The Court accepted this submission and dismissed the appeal as withdrawn, granting the liberty as prayed for. Any pending civil miscellaneous applications were also disposed of as a consequence of the main appeal being dismissed.

What were the facts?

This case involves an appeal filed by the Commissioner of Income-Tax, Jalandhar-I (the revenue) against an order concerning Sh. Harinder Mohan Singh (the assessee). The assessment year(s) are not specified in the provided text. The appeal challenges a decision of a lower authority, the details of which are not provided. The procedural history is limited to the filing of the present appeal before the High Court. The amount in dispute is also not stated.

What were the issues?

The Tribunal did not have to decide any substantive issues. The sole question before the High Court was whether the appeal filed by the revenue should be allowed to proceed or be withdrawn. The revenue's contention was that the tax effect involved in the appeal was below the monetary limit prescribed by CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and further clarified by Letter No. F.No. 279/Misc/M-93/2018-ITJ dated 20.08.2019. Therefore, the revenue sought to withdraw the appeal. The assessee's arguments are not recorded.

AI-generated summary — verify with the full judgment below

ITA No.291 of 2005 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.291 of 2005 (O&M) Date of decision : 05.09.2019 The Commissioner of Income-Tax, Jalandhar-I ...... Appellant versus Sh. Harinder Mohan Singh ...... 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. Mr. Rajiv Sharma, Advocate for Mr. S.K.Mukhi, Advocate 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.291 of 2005 (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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