THE PR. COMMISSIONER OF INCOME TAX, FARIDABAD vs. NATHI SAINI

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ITA/58/2019HC Punjab & HaryanaPHHC01148048201818 October 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeal should be dismissed as withdrawn.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 relevant CBDT circulars and that he had instructions to withdraw the appeal. The court granted the liberty prayed for by the revenue to file an application for revival of the appeal in case something survives therein. The pending C.M. application, if any, was also disposed of as the main case was dismissed. No specific issue was left undecided, as the appeal was withdrawn.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Faridabad (appellant-revenue) against Nathi Saini (respondent-assessee). The assessment year(s) are not explicitly stated. The order or action under challenge is the appeal itself, which was filed before the High Court of Punjab and Haryana at Chandigarh. The procedural history is that the revenue's counsel, citing CBDT Circular No. 3 of 2018 and Circular No. 17 of 2019, stated that the tax effect was below the prescribed monetary limit and sought to withdraw the appeal. The revenue also prayed for liberty to revive the appeal if circumstances changed.

What were the issues?

The Tribunal did not have to decide any substantive issues of law or fact. The sole issue before the High Court was whether the appeal filed by the revenue should be dismissed as withdrawn. The revenue's contention was that the tax effect involved in the appeal was less than the monetary limit prescribed by CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019, and therefore, they wished to withdraw the appeal. The revenue also requested liberty to revive the appeal. The judgment does not record any contention from the assessee.

AI-generated summary — verify with the full judgment below

ITA No. 58 of 2019 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 107 ITA No. 58 of 2019 (O&M) Date of Decision : 18.10.2019 The Principal Commissioner of Income Tax, Faridabad ... Appellant Versus Nathi Saini

....Respondent CORAM:HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Ram Pal Kohle, Advocate for Mr. Tajender K. Joshi, Senior 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 2019.10.24 10:01 I attest to the accuracy and integrity of this document

ITA No. 58 of 2019 (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 ) 18.10.2019 JUDGE pooja saini Whether speaking/reasoned? Yes/No Whether reportable? Yes/No POOJA SAINI 2019.10.24 10:01 I attest to the accuracy and integrity of this document

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