CIT, FARIDABAD vs. SUBHASH VERMA
What did the High Court hold?
The High Court dismissed the appeal as withdrawn. The reasoning was based on the appellant-revenue's submission that the tax effect was below the monetary limit stipulated in the relevant CBDT circulars, which guided the decision to withdraw the appeal. The Court granted the liberty as prayed for by the revenue, allowing them to file an application for revival of the appeal should circumstances warrant it. The operative direction was the dismissal of the appeal as withdrawn, with the specified liberty. Any pending C.M. Application was also disposed of as a consequence of the main case being dismissed.
What were the facts?
The appeal was filed by the Commissioner of Income Tax, Faridabad (appellant-revenue) against Shri Subhash Verma (respondent-assessee). The assessment year(s) are not specified. The appeal challenges an order or action that is not detailed in this judgment. The procedural history indicates that the revenue sought to withdraw the appeal due to the tax effect being below the monetary limit prescribed by CBDT Circulars. The High Court was asked to grant liberty to revive the appeal if circumstances changed.
What were the issues?
1. Whether the appeal should be dismissed as withdrawn based on the tax effect being below the prescribed monetary limit for appeals by the revenue. Assessee's Contentions: No specific contentions are recorded for the assessee as the appeal was withdrawn by the revenue. Revenue's Contentions: The revenue, through its counsel, stated that the tax effect involved in the appeal was less than the monetary limit prescribed by Circular No.3 of 2018 dated 11.07.2018, as amended by 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. Based on these circulars, the revenue had instructions to withdraw the appeal. The revenue also prayed for liberty to file an application for revival of the appeal.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.609 of 2010 (O&M) Date of decision : 10.09.2019 The Commissioner of Income Tax, Faridabad ...... Appellant versus Shri Subhash Verma ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL Present : Mr. Tajender K.Joshi, Advocate for the appellant. Mr. Amit Parsad, 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, the pending C.M. Application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 10.09.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2019.09.12 17:42 I am the author of this document
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