THE PR.COMMISSIONER OF INCOME TAX-2 CHANDIGARH vs. SH.RAVINDER SINGH NAGI PLOT NO. 797 JANTA LAND & PROMOTERS LTD SEC 90-91 GREATER MOHALI

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ITA/48/2018HC Punjab & HaryanaPHHC01119353201809 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 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The High Court of Punjab and Haryana at Chandigarh dismissed the appeal as withdrawn.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 informed the court that due to the tax effect being below the monetary limits stipulated in the relevant CBDT circulars (Circular No. 3 of 2018 and Circular No. 17 of 2019), they had instructions to withdraw the appeal. The Revenue also sought liberty to revive the appeal if any aspect of it survived. The court granted this liberty. As the main appeal was dismissed, any pending Civil Miscellaneous (C.M.) applications were also disposed of.

What were the facts?

The appellant, Pr. Commissioner of Income Tax-2, Chandigarh (Revenue), filed an appeal against an order concerning Sh. Ravinder Singh Negi (Assessee). The appeal was filed for the assessment year(s) not specified in the judgment. The specific order or action under challenge and the authority that passed it are also not detailed. The amount in dispute is not stated. The procedural history is that the Revenue sought to withdraw the appeal.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the Revenue, considering the tax effect is below the prescribed monetary limit as per CBDT Circular No. 3 of 2018 and Circular No. 17 of 2019. Contentions: Assessee: No arguments recorded. Revenue: The Revenue, through its learned counsel, stated that the tax effect involved is less than the monetary limit prescribed in CBDT 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. Consequently, the Revenue had instructions to withdraw the appeal, praying for liberty to revive it if circumstances changed.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 349-6

ITA No.48 of 2018 (O&M) Date of decision : 09.09.2019 The Pr. Commissioner of Income Tax-2, Chandigarh ...... Appellant versus Sh. Ravinder Singh Negi ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL Present : Mrs. Urvashi Dhugga, Standing counsel for the appellant. Mr. Nitin Kaushal, 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. 3. Since the main case has been dismissed, the pending C.M., if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 09.09.2019 anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No Anuradha 2019.09.16 15:43 I attest to the accuracy and integrity of this document

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