THE PRINCIPAL COMMISSIONER OF INCOME TAX, KARNAL vs. SURESH DUTT MALHOTRA

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ITA/306/2019HC Punjab & HaryanaPHHC01073349201903 October 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court condoned the delay of 2 days in filing the appeal. The Court then accepted the revenue's submission that the tax effect involved was below the monetary limit prescribed by the relevant CBDT circulars. Consequently, the appeal was dismissed as withdrawn. The Court granted liberty to the appellant-revenue to file an application for revival of the appeal, should circumstances warrant it. Any pending applications related to the main case were also disposed of as a result of the dismissal of the appeal.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Karnal (the revenue) against an order concerning Suresh Dutt Malhotra (the assessee). The appeal was filed with a delay of 2 days. The revenue sought to withdraw the appeal, citing the tax effect involved being below the monetary limit prescribed by CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and a subsequent letter. The revenue requested liberty to revive the appeal if circumstances warranted. The High Court condoned the delay and subsequently dismissed the appeal as withdrawn.

What were the issues?

1. Whether the delay of 2 days in filing the appeal should be condoned (question of fact and procedure). 2. Whether the appeal should be dismissed as withdrawn based on the revenue's instructions (question of procedure and administrative policy). Contentions: Assessee: No arguments recorded for the assessee in the judgment. Revenue: The revenue argued that the tax effect was below the prescribed monetary limit for filing appeals as per CBDT Circular No. 3 of 2018, amended by Circular No. 17 of 2019 and Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, and therefore, sought to withdraw the appeal. They prayed for liberty to revive the appeal if any new facts emerged.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.306 of 2019 (O&M) Date of decision : 03.10.2019 The Principal Commissioner of Income Tax, Karnal ...... Appellant versus Suresh Dutt Malhotra ...... 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 applicant-appellant. *** AJAY TEWARI, J. (Oral) CM-13816-CII-2019 1. For the reasons recorded, the application is allowed. Delay of 2 days in filing the appeal is condoned. Main Case 2. 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. POOJA SHARMA 2019.10.04 16:30 I am the author of this document

-2- 3. Dismissed as withdrawn with liberty as prayed for. 4. 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 2019.10.04 16:30 I am the author of this document

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