THE PR. COMMISSIONER OF INCOME TAX-1, AMRITSAR vs. SH. SUNIL KUMAR, 15 ROSE AVENUE AMRITSAR (PAN: AIBPK0368E)

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ITA/57/2018HC Punjab & HaryanaPHHC01119386201801 October 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court decided to dismiss the appeal as withdrawn. The reasoning was based on the submission made by the learned counsel for the appellant-revenue, who stated that the tax effect was below the monetary limit prescribed by the Central Board of Direct Taxes (CBDT) in its circulars. Consequently, the revenue had instructions to withdraw the appeal. The court granted the liberty as prayed for by the revenue to file an application for revival of the appeal in case any aspect of the matter survives. The operative direction was to dismiss the appeal as withdrawn with liberty. Any pending C.M. (Civil Miscellaneous application) 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, Amritsar (appellant-revenue) against Sh. Sunil Kumar (respondent-assessee). The assessment year(s) are not specified in the judgment. The order or action under challenge is the appeal itself, filed before the High Court. The amount in dispute is not stated. The procedural history is that the revenue sought to withdraw the appeal due to the tax effect being below the prescribed monetary limit as per CBDT Circulars.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn based on the revenue's submission regarding the tax effect being below the monetary limit prescribed by CBDT Circular No. 3 of 2018 and Circular No. 17 of 2019, read with Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019. Assessee's Contentions: Not recorded in the judgment. Revenue's Contentions: The revenue, through its learned counsel, stated that the tax effect involved in the appeal is less than the monetary limit prescribed in CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and the subsequent letter dated 20.08.2019. Therefore, the revenue had instructions to withdraw the appeal. The revenue also 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

ITA-57-2018 (O&M) Date of decision : 1.10.2019 The Principal Commissioner of Income Tax-I,Amritsar ...... Appellant versus Sh. Sunil Kumar ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL Present : Mr. Vivek Sethi, Sr. Standing Counsel with Mr. Varun Issar, Jr. Standing Counsel for the appellant. Mr. Kushagra Mahajan, Advocate for Mr. Salil Kapoor, 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 as withdrawn, the pending C.M, if any also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 1.10.2019 anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No KISHAN KUMAR 2019.10.04 16:47 I attest to the accuracy and integrity of this document

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