PR COMMISSIONER OF INCOME TAX KARNAL vs. ASHOK KUMAR, HNO 357/9, SAROGIAN MOHALLA, CHANDANA GATE, KAITHAL

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ITA/359/2018HC Punjab & HaryanaPHHC01119220201816 August 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The High Court dismissed the appeal as withdrawn.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 court granted liberty to the revenue to file an application for revival of the appeal as prayed for. The court also noted that the legal issue claimed by the revenue is being left open to be adjudicated in an appropriate case. This implies that the merits of the case were not decided, and the withdrawal was based on administrative instructions (CBDT circular) regarding monetary limits for filing appeals. The ratio decidendi is that appeals below a certain tax effect can be withdrawn by the revenue, and the legal issues remain open for future adjudication.

What were the facts?

The Principal Commissioner of Income Tax, Karnal (appellant-revenue) filed an appeal against an order of the Income Tax Appellate Tribunal (ITAT). The appeal was filed for Assessment Year 2018 (O & M). The respondent is Ashok Kumar. The appeal was filed before the High Court of Punjab & Haryana. The learned counsel for the appellant-revenue stated that the tax effect involved is less than ₹1 crore and requested to withdraw the appeal in view of CBDT Circular dated 08.08.2019. The counsel also prayed for liberty to file an application for revival of the appeal if something survives therein.

What were the issues?

1. Whether the appeal can be withdrawn by the revenue in view of the tax effect being less than ₹1 crore and CBDT Circular dated 08.08.2019? (Question of law) Contentions: Assessee: No specific arguments recorded for the assessee in the judgment. Revenue: The learned counsel for the appellant-revenue argued that the appeal should be withdrawn as the tax effect is below the threshold stipulated in CBDT Circular dated 08.08.2019. They relied on the said circular for withdrawal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA, CHANDIGARH Sr. No.: 218

ITA No.359 of 2018 (O & M) Date of Decision: August 16, 2019

Pr. Commissioner of Income Tax , Karnal ..... APPELLANT

VERSUS

Ashok Kumar ..... RESPONDENT

. . .

CORAM: HON'BLE MR. JUSTICE AJAY TEWARI

HON’BLE MR. JUSTICE HARNARESH SINGH GILL

. . .

PRESENT: - Mr. Sandeep Goyal, Advocate, for the appellant.

Mr. Sunish Bindlish, Advocate, for the respondent.

. . .

Ajay Tewari, J (Oral)

Learned counsel for the appellant-revenue has very fairly stated that since the tax effect involved is less than ` 1 crore, he has instructions to withdraw the present appeal in view of Circular dated 17/2019 dated 08.08.2019 issued by the Central Board of Direct Taxes, New Delhi. However, he has prayed that liberty be granted to revenue to file an application for revival of the appeal in case something survives therein. AVIN KUMAR 2019.08.17 12:10 I attest to the accuracy and integrity of this document

ITA No.359 of 2018 [2]

Dismissed as withdrawn with liberty as prayed for. Further the legal issue as claimed by the revenue is being left open to be adjudicated in an appropriate case. (Ajay Tewari) Judge

(Harnaresh Singh Gill) August 16, 2019 Judge avin

Whether Speaking/ Reasoned: Yes/ No Whether Reportable: Yes/ No AVIN KUMAR 2019.08.17 12:10 I attest to the accuracy and integrity of this document

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