PR COMMISSIONER OF INCOME TAX-I CHANDIGARH vs. HARJINDER DHIMAN

PDF · subscribers
ITA/50/2016HC Punjab & HaryanaPHHC01110643201630 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal (referring to the High Court in this context) noted that the learned counsel for the appellant-revenue stated that the tax effect involved is less than the monetary limit prescribed in CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and Letter No. F.No.279/Misc/M-93/2018-ITJ. Consequently, the revenue had instructions to withdraw the appeal. The revenue prayed for liberty to file an application for revival of the appeal if something survives therein. The High Court dismissed the appeal as withdrawn with the liberty as prayed for. Any pending C.M. application, if any, was also disposed of as the main case was dismissed.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-I, Chandigarh (the revenue) against Mrs. Harjinder Dhiman (the assessee). The assessment year(s) are not specified in the judgment. The appeal challenges an order passed by an Income Tax Appellate Tribunal (ITAT) authority, though the specific order and the ITAT bench are not detailed. The amount in dispute is also not stated. The procedural history is that the revenue filed the present appeal before the High Court. The High Court is hearing the appeal on 30.09.2019.

What were the issues?

1. Whether the revenue is permitted to withdraw the appeal due to the tax effect being below the prescribed monetary limit as per CBDT Circulars? The assessee's arguments are not recorded in the judgment. The revenue's contention is that the tax effect involved in the appeal is less than the monetary limit prescribed in 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. Based on these circulars, the revenue seeks to withdraw the present appeal. The revenue also prays for liberty to file an application for revival of the appeal if circumstances change.

AI-generated summary — verify with the full judgment below

ITA No. 50 of 2016 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 340 ITA No. 50 of 2016 (O&M) Date of Decision : 30.09.2019 Pr. Commissioner of Income Tax-I, Chandigarh ... Appellant Versus Mrs. Harjinder Dhiman

....Respondent CORAM:HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Yogesh Putney, Advocate and Mr. Ajiteshwar Singh, Advocate for the appellant. Mr. Manpreet Kanda, 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 SAINI 2019.10.01 17:20 I attest to the accuracy and integrity of this document

ITA No. 50 of 2016 (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 ) 30.09.2019 JUDGE pooja saini Whether speaking/reasoned? Yes/No Whether reportable? Yes/No POOJA SAINI 2019.10.01 17:20 I attest to the accuracy and integrity of this document

Recent GST High Court judgments

Search GST case law →