THE PR. COMMISSIONER OF INCOME TAX ROHTAK vs. DR.ASHISH GOYAL M/S OXYGEN HEART CARE HOSPITAL BHIWANI STAND ROHTAK HARYANA

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ITA/322/2017HC Punjab & HaryanaPHHC01117528201703 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL2 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The High Court of Punjab and Haryana at Chandigarh dismissed the appeal as withdrawn.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 liberty as prayed for by the revenue, allowing them to file an application for revival of the appeal if something survives therein. Since the main appeal was dismissed, any pending Civil Miscellaneous (C.M.) Application also stood disposed of. The reasoning for the dismissal was solely based on the revenue's instruction to withdraw due to the low tax effect, as per the prevailing CBDT circulars. No decision on the merits of the case was made.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Rohtak (the revenue) against Dr. Ashish Goyal (the assessee). The assessment year(s) are not explicitly stated. The order or action under challenge is the appeal itself, which was filed before the High Court of Punjab and Haryana at Chandigarh. The procedural history involves the revenue's counsel stating that due to the tax effect being below the prescribed monetary limit in CBDT Circulars No. 3 of 2018 and 17 of 2019, they had instructions to withdraw the appeal. The revenue also sought liberty to revive the appeal if circumstances changed.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn, considering the tax effect is below the monetary limit prescribed by CBDT circulars? The revenue argued that as per CBDT Circular No. 3 of 2018, amended by Circular No. 17 of 2019, and a subsequent letter dated 20.08.2019, the appeal should be withdrawn because the tax effect involved is less than the prescribed monetary limit. The revenue requested liberty to revive the appeal if any aspect of it survived. The judgment does not record any arguments from the assessee.

AI-generated summary — verify with the full judgment below

ITA No.322 of 2017 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.322 of 2017 (O&M) Date of decision : 03.09.2019 The Pr. Commissioner of Income Tax, Rohtak ...... Appellant versus Dr. Ashish Goyal ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL *** Present :- Mr. Yogesh Putney, Advocate for the appellant. Mr. K.L.Goyal, Senior Advocate with Mr. Chetan Sood, 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.322 of 2017 (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 03.09.2019 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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