COMMISSIONER OF INCOME TAX-II, JALANDHAR vs. M/S JALANDHAR IMPROVEMENT TRUST, JALANDHAR

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ITA/326/2011HC Punjab & HaryanaPHHC01095660201105 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court decided to dismiss the appeal as withdrawn. The reasoning was based on the appellant-revenue's submission that the tax effect was below the prescribed monetary limit for filing appeals, as per the circulars of the Central Board of Direct Taxes. The court granted the revenue liberty to file an application for revival of the appeal if circumstances warranted it. The main case being dismissed also led to the disposal of any pending C.M. Applications. No specific issue regarding the merits of the original assessment or the order under challenge was decided.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Jalandhar-II, against M/s Jalandhar Improvement Trust. The assessment year(s) are not explicitly stated in the provided text. The appeal challenges an order or action, the specifics of which are not detailed. The procedural history is limited to the present appeal being filed before the High Court. The amount in dispute is not mentioned. The revenue, through its counsel, stated that due to the tax effect being below the monetary limit prescribed by CBDT Circulars, they wished to withdraw the appeal, requesting liberty to revive it if circumstances changed.

What were the issues?

The High Court had to decide whether to allow the revenue's request to withdraw the appeal. The revenue argued that the tax effect involved was less than the monetary limit prescribed by CBDT Circular No.3 of 2018, as amended by Circular No.17 of 2019 and a subsequent letter dated 20.08.2019. Based on these circulars, the revenue sought to withdraw the appeal. The assessee's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

ITA No.326 of 2011 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.326 of 2011 (O&M) Date of decision : 05.09.2019 The Commissioner of Income Tax, Jalandhar-II, Jalandhar ...... Appellant versus M/s Jalandhar Improvement Trust ...... 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.326 of 2011 (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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