THE PR COMMISSIONER OF INCOME TAX LUDHIANA vs. CHARAN SINGH URF GURCHARAN SINGH

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ITA/305/2019HC Punjab & HaryanaPHHC01073483201930 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh dismissed the appeal as withdrawn. The revenue's counsel stated that due to the tax effect being below the monetary limit prescribed by CBDT circulars, they had instructions to withdraw the appeal. The court granted the liberty as prayed for by the revenue to file an application for revival of the appeal in case circumstances change. The pending C.M. Application, if any, was also disposed of as the main case was dismissed. No specific findings on the merits of the case were made as the appeal was withdrawn.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (Central), Ludhiana (the revenue) against an order concerning Sh. Charan Singh (the assessee). The assessment year(s) are not specified in the judgment. The nature of the order or action under challenge is not detailed. The amount in dispute is also not stated. The procedural history is that the revenue filed the present appeal before the High Court of Punjab and Haryana at Chandigarh.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn in light of the tax effect being below the prescribed monetary limit for filing appeals by the revenue? The revenue's contention, as stated by its counsel, is that the tax effect involved in the appeal is less than the monetary limit prescribed in Circular No. 3 of 2018 dated 11.07.2018, as amended by 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. Consequently, the revenue seeks 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 judgment does not record any specific arguments from the assessee's side.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.305 of 2019 (O&M) Date of decision : 30.09.2019 The Principal Commissioner of Income Tax (Central), Ludhiana ...... Appellant versus Sh. Charan Singh ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL *** Present : Mr. Rajesh Katoch, Senior Standing Counsel with Ms. Pridhi Jaswinder Sandhu, 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 30.09.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2019.10.01 16:32 I am the author of this document

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