THE COMMR. OF INCOME TAX-I ASR. vs. M/S DALJIT SINGH & BROS. ASR

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ITA/31/2005HC Punjab & HaryanaPHHC01079555200506 September 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The High Court of Punjab and Haryana at Chandigarh dismissed the appeal as withdrawn.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 revenue's counsel stated that they had instructions to withdraw the appeal because the tax effect was below the monetary limit stipulated in CBDT Circulars. The court granted liberty to the appellant-revenue to file an application for revival of the appeal if circumstances warranted it. The reasoning for the dismissal is solely based on the revenue's decision to withdraw the appeal due to the low tax effect, as per the prevailing circulars. No decision was made on the merits of the case. Any pending civil miscellaneous applications were also disposed of as a consequence of the main appeal being dismissed.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-I, Amritsar (appellant-revenue) against M/s. Daljit Singh & Bros. (respondent). The assessment year(s) are not specified in the judgment. The appeal challenges an order or action, the nature of which is not detailed. The amount in dispute is also not explicitly stated, but it is mentioned that the tax effect is below the prescribed monetary limit. The procedural history is that the appeal was filed before the High Court of Punjab and Haryana at Chandigarh.

What were the issues?

1. Whether the appeal should be withdrawn by the revenue due to the tax effect being below the prescribed monetary limit.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 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. Based on these circulars, the revenue sought to withdraw the appeal. The respondent-assessee did not present any arguments as none appeared for them.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 455-4 ITA No.31 of 2005 (O&M) Date of decision : 06.09.2019 The Commissioner of Income Tax-I, Amritsar ...... Appellant versus M/s. Daljit Singh & Bros. ...... 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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