COMMISSIONER OF INCOME TAX I JALANDHAR vs. SHITAL KUMAR VIJ

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ITA/47/2013HC Punjab & HaryanaPHHC01105256201305 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The High Court dismissed the appeal as withdrawn. The court granted 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 low tax effect, as per the cited CBDT circulars. The court did not delve into the merits of the case. Since the main appeal was dismissed, any pending C.M. Application also stood disposed of. No specific issue was decided on merits, and therefore, no ratio decidendi for future cases on substantive tax law can be extracted.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Jalandhar-I, against M/s Shital Kumar Vij, Prop. M/s Shital International, Jalandhar. The assessment year(s) are not explicitly stated in this excerpt. The appeal challenges an order or action by the Income Tax Appellate Tribunal (ITAT), though the specific order being appealed is not detailed. The procedural history is limited to the present appeal before the High Court. The revenue sought to withdraw the appeal due to the tax effect being below the monetary limit prescribed by CBDT Circulars.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the appellant-revenue? (Question of procedure). The appellant-revenue, through its learned counsel, stated that due to the tax effect being less than the monetary limit prescribed by CBDT Circular No.3 of 2018, 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. The revenue prayed for liberty to file an application for revival of the appeal if something survives. The respondent-assessee's arguments are not recorded in this excerpt.

AI-generated summary — verify with the full judgment below

ITA No.47 of 2013 (O&M) 1 964 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.47 of 2013 (O&M) Date of decision : 05.09.2019 Commissioner of Income Tax, Jalandhar-I, Jalandhar ...... Appellant versus M/s 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 17:05 I am the author of this document

ITA No.47 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 17:05 I am the author of this document

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