PR. COMMISSIONER OF INCOME TAX GURGAON vs. PRITAM SINGH TH L/R GURJIT SINGH

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ITA/392/2015HC Punjab & HaryanaPHHC01110042201505 September 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The High Court dismissed the appeal as withdrawn, granting the appellant-revenue the liberty to file an application for revival of the appeal as prayed for. The reasoning for the dismissal was solely based on the revenue's instruction to withdraw due to the tax effect being below the prescribed monetary limits, as per CBDT circulars. The court did not delve into the merits of the case. Any pending civil miscellaneous applications were also disposed of as a consequence of the main appeal being dismissed. No issues were decided on merits, and therefore, no ratio decidendi for future cases on substantive tax law can be extracted.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax (Central) Gurgaon against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Lt. Sh. Pritam Singh, represented by his Legal Representative, Sh. Gurjit Singh. The appeal concerns assessment year(s) not specified in the provided text. The specific order or action under challenge and the authority that passed it are not detailed, beyond it being an ITAT judgment. The amount in dispute is also not stated. The procedural history is limited to the revenue's instruction to withdraw the appeal.

What were the issues?

The Tribunal did not have to decide any substantive issues as the appeal was withdrawn. The only procedural matter addressed was the revenue's request to withdraw the appeal. The revenue, represented by learned counsel, stated that due to the tax effect being below the monetary limit prescribed in CBDT Circular No.3 of 2018 and Circular No.17 of 2019, they had instructions to withdraw the appeal. They further prayed for liberty to file an application for revival of the appeal if circumstances changed. The respondent's counsel was present but no arguments were recorded for the respondent.

AI-generated summary — verify with the full judgment below

ITA No.392 of 2015 (O&M) 1 332 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.392 of 2015 (O&M) Date of decision : 05.09.2019 Commissioner of Income Tax (Central) Gurgaon ...... Appellant versus Lt. Sh.Pritam Singh Through LR Sh.Gurjit Singh H.No.748, Phase 3 B1, Mohali. ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL *** Present : Mr. Vivek Sethi, Senior Standing Counsel and Mr. Varun Issar, Junior Standing Counsel for the appellant. Mr. Akshay Bhan, Senior Advocate with Mr. Alok Mittal, Advocate and Mr. Nitin Jain, 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. POOJA SHARMA 2019.09.10 13:43 I am the author of this document

ITA No.392 of 2015 (O&M) 2 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 05.09.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2019.09.10 13:43 I am the author of this document

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