COMMISSIONER OF INCOME TAX GURGAON vs. PRITAM SINGH TH L/R GURJIT SINGH

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ITA/341/2015HC Punjab & HaryanaPHHC01109986201505 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn.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 the relevant CBDT Circulars. The court granted the revenue the liberty to file an application for revival of the appeal, should circumstances warrant it. The reasoning for the withdrawal was solely based on the revenue's instructions and the applicable circulars, not on the merits of the case. The court noted that since the main case was dismissed, any pending C.M. Application also stood disposed of. No specific issue was left undecided; the appeal was disposed of based on the withdrawal request.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (Central), Gurgaon (the revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Lt. Sh. Pritam Singh, represented through his Legal Representative, Sh. Gurjit Singh. The appeal was filed for Assessment Year(s) not specified in the judgment. The revenue sought to withdraw the appeal due to the tax effect being below the monetary limit prescribed by CBDT Circulars. The High Court had previously condoned a delay of 138 days in re-filing the appeal.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn, considering the revenue's instruction to withdraw based on CBDT Circulars regarding monetary limits for appeals. Assessee's Contention: Not recorded in the judgment. Revenue's Contention: The revenue, through its learned counsel, stated that the tax effect involved in the appeal is less than the monetary limit prescribed in CBDT 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 had instructions to withdraw the present appeal. The revenue also prayed for liberty to file an application for revival of the appeal if something survives therein.

AI-generated summary — verify with the full judgment below

ITA No.341 of 2015 (O&M) 1 332 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CM-19288-CII-2015 in/and ITA No.341 of 2015 (O&M) Date of decision : 05.09.2019 The Pr. Commissioner of Income Tax (Central) Gurgaon ...... Appellant versus Lt. Sh.Pritam Singh Through LR Sh.Gurjit Singh H.No.748, Phase 3 B1, Mohali. ...... 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. Akshay Bhan, Senior Advocate with Mr. Alok Mittal, Advocate and Mr. Nitin Jain, Advocate for the respondent.

*** AJAY TEWARI, J. (Oral) CM-19288-CII-2015 1. For the reasons recorded, the application is allowed. Delay of 138 days in re-filing the appeal is condoned. ITA No.341 of 2015 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, POOJA SHARMA 2019.09.10 13:15 I am the author of this document

ITA No.341 of 2015 (O&M) 2 he prayed that liberty be granted to the appellant-revenue to file an application for revival of the appeal, in case something survives therein. 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 05.09.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2019.09.10 13:15 I am the author of this document

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