THE PR. COMMISSIONER OF INCOME TAX-3, LUDHIANA vs. SH. AMARJEET DHALL

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ITA/45/2019HC Punjab & HaryanaPHHC01148442201821 November 2019Bench: MR. JUSTICE AJAY TEWARI,MRS. JUSTICE ALKA SARIN1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh dismissed the appeal as withdrawn. The court granted the liberty sought by the appellant-revenue to file an application for revival of the appeal, should any part of the case survive. The court noted that the main case had been dismissed, and consequently, any pending C.M. Application also stood disposed of. The reasoning for dismissal was based on the appellant-revenue's submission that the tax effect was below the monetary limit for filing appeals, as per the relevant CBDT circulars.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-3, Ludhiana (appellant-revenue) against an order concerning Sh. Amarjeet Dhall (respondent-assessee). The Assessing Officer later clarified that the tax effect in the case was below the monetary limit prescribed by CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and further clarified by Letter No. F.No. 279/Misc/M-93/2018-ITJ dated 20.08.2019. Based on this clarification, the appellant-revenue sought to withdraw the present appeal.

What were the issues?

1. Whether the appeal filed by the revenue should be dismissed as withdrawn, considering the revised tax effect below the prescribed monetary limit for appeals. The appellant-revenue argued that due to the clarification regarding the tax effect being below the monetary limit stipulated in CBDT Circular No. 3 of 2018 (amended by Circular No. 17 of 2019 and Letter No. F.No. 279/Misc/M-93/2018-ITJ dated 20.08.2019), they had instructions to withdraw the appeal. They further prayed for liberty to revive the appeal if circumstances changed. The respondent-assessee's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 45 of 2019(O&M) Date of decision : 21.11.2019 Pr. Commissioner of Income Tax-3, Ludhiana ...... Appellant versus Sh. Amarjeet Dhall ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MRS.JUSTICE ALKA SARIN Present : Mr. Rajesh Katoch, Advocate, for the appellant. AJAY TEWARI, J. (Oral) 1. Mr. Katoch states that originally the tax effect in this case was much higher but now the Assessing Officer has clarified that tax effect 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 November 21, 2019 (ALKA SARIN) tripti JUDGE Whether speaking/reasoned: Yes/No Whether Reportable : Yes/No TRIPTI SAINI 2019.11.26 11:48 I attest to the accuracy and integrity of this document

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