THE PR. COMMISSIONER OF INCOME TAX-3, LUDHIANA vs. SH. ROHIT KUMAR
What did the High Court hold?
The High Court of Punjab and Haryana at Chandigarh dismissed the appeal as withdrawn. The court granted the liberty as prayed for by the appellant-revenue to file an application for revival of the appeal in case something survives therein. The reasoning for the dismissal is solely based on the instructions from the revenue to withdraw the appeal due to the tax effect being below the prescribed monetary limit under the relevant CBDT circulars. The court also noted that pending C.M.s, if any, stood disposed of as the main case was dismissed as withdrawn. No specific issue was decided on merits.
What were the facts?
The Principal Commissioner of Income Tax-3, Ludhiana (the appellant-revenue) filed an appeal before the High Court of Punjab and Haryana at Chandigarh against an order concerning Sh. Rohit Kumar (the respondent-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 not detailed. The amount in dispute is also not stated. The procedural history is limited to the filing of the present appeal by the revenue.
What were the issues?
1. Whether the appeal should be withdrawn by the revenue due to the tax effect being below the prescribed monetary limit under CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and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 dated 20.08.2019? (Question of law) Contentions: Assessee: No arguments are recorded for the assessee. Revenue: 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, and therefore, has instructions to withdraw the appeal. The revenue prayed for liberty to file an application for revival of the appeal if something survives therein.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 109 ITA-51-2019 (O&M) Date of Decision : 20.9.2019 The Pr. Commissioner of Income Tax-3, Ludhiana ...... Appellant Versus Sh. Rohit Kumar ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI : HON'BLE MR. JUSTICE HARNARESH SINGH GILL *** Present: Mr. Rajesh Katoch, Sr. Standing counsel with Ms. Pridhi Jaswinder Sandhu, Jr. Standing counsel for the appellant(s). *** 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 as withdrawn, the pending C.M, if any also stands disposed of.
(AJAY TEWARI)
JUDGE (HARNARESH SINGH GILL) JUDGE 20.9.2019 anuradha
Whether speaking/reasoned - Yes/No Whether reportable - Yes/No Anuradha 2019.09.23 17:08 I attest to the accuracy and integrity of this document
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