PRINCIPAL COMMISSIONER OF INCOME TAX KARNAL vs. OPINDER SINGH VIRK

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ITA/389/2019HC Punjab & HaryanaPHHC01092783201923 October 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeal was dismissed as withdrawn. The court granted the liberty prayed for by the appellant-revenue to file an application for revival of the appeal, should something survive therein. The court also noted that any pending C.M. (Civil Miscellaneous application), if any, stood disposed of as the main case was dismissed as withdrawn. The specific grounds for the original appeal or the decision of the lower authority are not discussed as the appeal was withdrawn.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax, Karnal (appellant-revenue) against Opinder Singh Virk (respondent). The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. The revenue sought to withdraw the appeal due to the tax effect being below the monetary limit prescribed by CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and a subsequent letter. The revenue requested liberty to revive the appeal if circumstances changed.

What were the issues?

The primary issue was whether the appeal filed by the revenue should be dismissed as withdrawn. The revenue argued that the tax effect was below the prescribed monetary limit for filing appeals, as per CBDT Circular No. 3 of 2018 and Circular No. 17 of 2019. The revenue's counsel stated they had instructions to withdraw the appeal on this basis. The judgment does not record any arguments from the respondent.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 114 ITA-389-2019 (O&M) Date of decision :23.10.2019 Pr. Commissioner of Income Tax, Karnal ...... Appellant versus Opinder Singh Virk ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL Present : Mr. Vaibhav Gupta, Junior 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 as withdrawn, the pending C.M, if any also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 23.10.2019 anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No ANURADHA 2019.10.24 15:27 I attest to the accuracy and integrity of this document

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