COMMISSIONER OF INCOME TAX-I, AMRITSAR vs. ANIL KUMAR KAPOOR
What did the High Court hold?
The High Court dismissed the appeal as withdrawn. The court granted the appellant-revenue the liberty to file an application for revival of the appeal, as prayed for. The court noted that the reason for withdrawal was the tax effect being below the monetary limit prescribed by the CBDT circulars. Since the main appeal was dismissed, any pending civil miscellaneous applications were also disposed of. The judgment does not specify the original issue that led to the appeal, nor does it provide any findings on the merits of the case.
What were the facts?
The appeal was filed by the Commissioner of Income Tax-I, Amritsar (appellant-revenue) against Sh. Anil Kumar Kapoor (respondent). The assessment year(s) are not specified. The appeal challenges an order or action that is not detailed in the provided text. The procedural history is that the revenue sought to withdraw the appeal. The reason for withdrawal was that the tax effect involved was less than the monetary limit prescribed in CBDT Circular No. 3 of 2018 and subsequent amendments.
What were the issues?
1. Whether the appeal should be dismissed as withdrawn given the tax effect being below the prescribed monetary limit for appeals by the revenue? (Question of procedure/law) The appellant-revenue argued that due to the low tax effect, as per CBDT Circular No. 3 of 2018, amended by Circular No. 17 of 2019 and Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, they have instructions to withdraw the appeal. They also prayed for liberty to revive the appeal if circumstances change. The respondent did not appear, and therefore, no arguments were recorded on their behalf.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 916 ITA No.62 of 2012 (O&M) Date of decision : 06.09.2019 Commissioner of Income Tax-I, Amritsar ...... Appellant versus Sh. Anil Kumar Kapoor ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL Present : Mr. Vivek Sethi, Senior Standing counsel with Mr. Varun Issar, Junior Standing counsel for the appellant. None 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., if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 06.09.2019 anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No Anuradha 2019.09.11 15:58 I attest to the accuracy and integrity of this document
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