THE PR. COMMISSIONER OF INCOME TAX-3, LUDHIANA vs. SH. MOHINDER PAL SINGH

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ITA/499/2018HC Punjab & HaryanaPHHC01119374201801 October 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The High Court dismissed the appeal as withdrawn.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 revenue's counsel informed the court that due to the tax effect being below the prescribed monetary limit as per CBDT Circulars, they had instructions to withdraw the appeal. The court granted liberty to the appellant-revenue to file an application for revival of the appeal if something survives therein. Consequently, any pending C.M. application, if any, also stood disposed of. The judgment does not delve into the merits of the case or provide any findings on specific issues related to the income tax assessment. The ratio decidendi is that appeals with a low tax effect, as per CBDT guidelines, can be withdrawn by the revenue.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-I, Ludhiana (the revenue) against Mohinder Pal Singh (the assessee). The assessment year(s) are not specified. The appeal challenges an order or action from an unspecified authority. The tax effect involved is 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. The revenue's counsel stated they had instructions to withdraw the appeal due to this tax effect.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the revenue due to the tax effect being below the prescribed monetary limit for appeals, as per CBDT Circulars. The revenue's contention is that the tax effect involved in the present appeal is less than the monetary limit prescribed in Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019. Based on this, the revenue's counsel stated they had instructions to withdraw the appeal. The judgment does not record any specific arguments from the assessee's side regarding the merits of the case, as the appeal was withdrawn by the revenue.

AI-generated summary — verify with the full judgment below

ITA No. 499 of 2018 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 225 ITA No. 499 of 2018 (O&M) Date of Decision : 01.10.2019 Pr. Commissioner of Income Tax-I, Ludhiana ... Appellant Versus Mohinder Pal Singh

....Respondent CORAM:HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr Rajesh Katoch, Senior Standing Counsel with Ms. Pridhi Jaswinder Sandhu, Jr. Standing Counsel for the appellant. 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 SAINI 2019.10.04 13:57 I attest to the accuracy and integrity of this document

ITA No. 499 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 ) 01.10.2019 JUDGE pooja saini Whether speaking/reasoned? Yes/No Whether reportable? Yes/No POOJA SAINI 2019.10.04 13:57 I attest to the accuracy and integrity of this document

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