THE PR. COMMISSIONER OF INCOME TAX( CENTRAL), LUDHIANA vs. SHRI TARSEM SINGLA

PDF · subscribers
ITA/480/2018HC Punjab & HaryanaPHHC01119354201805 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The High Court dismissed the appeal as withdrawn.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 reasoning was based on the appellant-revenue's submission that the tax effect was below the monetary limit prescribed by the CBDT circulars, leading to instructions to withdraw the appeal. The court granted the revenue liberty to file an application for revival of the appeal, should any aspect of the matter survive. The operative direction was the dismissal of the appeal as withdrawn with the granted liberty. No specific issue was decided on merits.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (Central), Ludhiana (the revenue) against Shri Tarsem Singla (the assessee). The assessment year(s) are not explicitly stated. The appeal challenges an order or action by an authority, but the specific nature of that order or action and the authority that passed it are not detailed in this excerpt. The amount in dispute is also not stated. The procedural history is that the revenue's counsel, citing CBDT Circular No. 3 of 2018 and subsequent amendments, stated they had instructions to withdraw the appeal due to the tax effect being below the prescribed monetary limit. They requested liberty to revive the appeal if circumstances changed.

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 Whether the appeal should be dismissed as withdrawn, considering the tax effect is below the monetary limit prescribed by CBDT Circulars.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 was less than the monetary limit stipulated in CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and a subsequent letter dated 20.08.2019. Consequently, they had instructions to withdraw the present appeal. They also prayed for liberty to file an application for revival of the appeal if any aspect of the matter survived. The assessee's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

ITA No.480 of 2018 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.480 of 2018 (O&M) Date of decision : 05.09.2019 The Pr. Commissioner of Income Tax (Central), Ludhiana ...... Appellant versus Shri Tarsem Singla ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL *** Present : Mr. Rajesh Katoch, Advocate for the appellant. Mr. B.M.Monga, Advocate and Mr. Rohit Kaura, 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.480 of 2018 (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

Recent GST High Court judgments

Search GST case law →