C I T vs. MADHU MITTAL
What did the High Court hold?
The High Court of Punjab and Haryana dismissed the appeal as withdrawn. The court granted the liberty 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 also stood disposed of. The decision is based solely on the revenue's request to withdraw due to the tax effect being below the prescribed monetary limit, as per CBDT circulars. No decision on the merits of the case was made.
What were the facts?
The appeal was filed by the Commissioner of Income Tax, Faridabad (the revenue) against Smt. Madhu Mittal (the assessee). The assessment year(s) are not specified. The appeal challenges an order or action by an unspecified authority. The amount in dispute is not stated. The procedural history is that the revenue's counsel stated that the tax effect involved was below the monetary limit prescribed by CBDT Circulars No. 3 of 2018 and 17 of 2019, and therefore, had instructions to withdraw the appeal. The revenue prayed for liberty to revive the appeal if circumstances changed.
What were the issues?
1. Whether the revenue is permitted to withdraw the appeal due to the tax effect being below the prescribed monetary limit, with liberty to revive it? The revenue argued that based on CBDT Circular No. 3 of 2018, amended by Circular No. 17 of 2019, and a subsequent letter dated 20.08.2019, the tax effect in the present appeal falls below the monetary threshold for pursuing appeals. Consequently, the revenue sought to withdraw the appeal, requesting liberty to revive it if any new facts or circumstances warranted it. The judgment does not record any arguments from the assessee.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.355 of 2007 (O&M) Date of decision : 10.09.2019 Commissioner of Income Tax, Faridabad ...... Appellant versus Smt. Madhu Mittal ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL Present : Mr. Tajender K.Joshi, Advocate for the appellant. Mr. Akshay Bhan, Senior Advocate with Mr. Alok Mittal, 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. 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 10.09.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2019.09.12 17:42 I am the author of this document
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