THE PR. COMMISSIONER OF INCOME TAX, FARIDABAD vs. NAVNEET JHAMB

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ITA/387/2018HC Punjab & HaryanaPHHC01119251201830 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn. The revenue's counsel informed the court that they had instructions to withdraw the appeal because the tax effect was below the monetary limit stipulated in CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and a subsequent letter dated 20.08.2019. The revenue prayed for liberty to file an application for revival of the appeal if circumstances warranted it. The Court granted this liberty. The operative direction was to dismiss the appeal as withdrawn with the liberty as prayed for. Any pending civil miscellaneous application was also disposed of as a consequence of the main case being dismissed.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Faridabad (the revenue) against an order concerning Sh. Navneet Jhamb (the assessee). The specific assessment year(s) and the order or action under challenge are not detailed in the provided text. The procedural history is limited to the revenue's decision to withdraw the appeal. 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, read with a subsequent letter. The amount in dispute is not explicitly stated but is implied to be below the threshold for appeal.

What were the issues?

1. Whether the appeal can be withdrawn by the revenue on the grounds of low tax effect as per CBDT Circulars No. 3 of 2018 and 17 of 2019. The revenue argued that the tax effect involved in the appeal was less than the monetary limit prescribed by the Central Board of Direct Taxes (CBDT) in Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019. Based on these circulars, the revenue sought to withdraw the appeal. The judgment does not record any arguments from the assessee's side.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.387 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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