COMMISSIONER OF INCOME TAX I JALANDHAR vs. SHITAL KUMAR VIJ

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ITA/46/2013HC Punjab & HaryanaPHHC01105255201305 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh dismissed the appeal as withdrawn. The revenue's counsel stated that due to the tax effect being below the prescribed monetary limit as per CBDT Circulars, they had instructions to withdraw the appeal. The revenue also prayed for liberty to file an application for revival of the appeal if something survived therein. The Court granted this liberty. Consequently, any pending civil miscellaneous application also stood disposed of.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Jalandhar-I, against an order concerning Sh. Shital Kumar Vij, Proprietor of M/s Shital International, Jalandhar. The assessment year(s) are not explicitly stated in the provided text. The procedural history involves the revenue filing this appeal before the High Court of Punjab and Haryana at Chandigarh. The core of the matter revolves around the tax effect involved in the dispute, which was below the monetary limit prescribed by CBDT Circulars.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn, considering the tax effect is below the monetary limit prescribed by CBDT Circulars? The revenue argued that the tax effect involved in the appeal is less than the monetary limit prescribed by Circular No.3 of 2018 dated 11.07.2018, as amended by 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. Based on these circulars, the revenue sought to withdraw the appeal. The assessee's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

ITA No.46 of 2013 (O&M) 1 964 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.46 of 2013 (O&M) Date of decision : 05.09.2019 Commissioner of Income Tax, Jalandhar-I, Jalandhar ...... Appellant versus Sh. Shital Kumar Vij, Prop. M/s Shital International Jalandhar ...... 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. Rajiv Sharma, Advocate for Mr. S.K.Mukhi, 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.46 of 2013 (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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