THE PR. COMMISSIONER OF INCOME TAX, FARIDABAD vs. NAVNEET JHAMB
What did the High Court hold?
The High Court dismissed the appeal as withdrawn. The court granted the liberty as prayed for by the appellant-revenue to file an application for revival of the appeal in case something survives therein. The court also noted that since the main case was dismissed, any pending C.M. Application, if any, also stood disposed of. The reasoning for dismissal was based on the revenue's instruction to withdraw due to the tax effect being below the prescribed monetary limit for appeals, as per the CBDT circulars. The principle derived is that appeals can be withdrawn by the revenue if the tax effect falls below the stipulated threshold, with potential for revival under specific conditions.
What were the facts?
The appellant, Principal Commissioner of Income Tax, Faridabad, filed an appeal against an order concerning Sh. Navneet Jhamb. The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. The revenue's counsel stated that the tax effect involved was below the monetary limit prescribed by CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and a subsequent letter. Based on these instructions, the revenue sought to withdraw the appeal but requested liberty to revive it if circumstances changed.
What were the issues?
1. Whether the appeal should be dismissed as withdrawn, considering the tax effect is below the prescribed monetary limit for appeals by the revenue. Assessee's contention: Not recorded. Revenue's contention: The revenue, through its counsel, argued that the tax effect involved in the present appeal is less than the monetary limit stipulated in CBDT Circular No. 3 of 2018, further amended by Circular No. 17 of 2019 and Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019. Consequently, the revenue sought to withdraw the appeal, while also requesting liberty to revive it if any aspect of the matter warranted further consideration.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.3504 of 2018 (O&M) Date of decision : 30.09.2019 Principal Commissioner of Income Tax, Faridabad ...... Appellant versus Sh. Navneet Jhamb ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL *** Present : Mr. Tajender K.Joshi, Standing Counsel for the appellant. *** 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. Application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 30.09.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2019.10.01 16:32 I am the author of this document
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