COMMISSIONER OF INCOME TAX-I, AMRITSAR vs. ARUN KUMAR KAPOOR
What did the High Court hold?
The High Court dismissed the appeal as withdrawn. The revenue's counsel informed the court that they had instructions to withdraw the appeal because the tax effect was below the monetary limit stipulated by CBDT Circular No.3 of 2018, as amended by Circular No.17 of 2019 and a subsequent letter. The revenue specifically requested liberty to file an application for revival of the appeal should any aspect of the matter warrant it. The court granted this liberty. Consequently, any pending civil miscellaneous applications related to the main appeal were also disposed of.
What were the facts?
The appeal was filed by the Commissioner of Income Tax-I, Amritsar (appellant-revenue) against Sh. Arun Kumar Kapoor (respondent). 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 involves the revenue's decision to withdraw the appeal due to the tax effect being below the monetary limit prescribed by CBDT circulars.
What were the issues?
1. Whether the appeal should be dismissed as withdrawn in light of the revenue's instructions to withdraw due to the tax effect being below the prescribed monetary limit (Question of law). Contentions: Assessee: No arguments recorded as none appeared for the respondent. Revenue: The learned counsel for the appellant-revenue stated that the tax effect involved is less than the monetary limit prescribed in Circular No.3 of 2018 dated 11.07.2018, 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, and therefore, has instructions to withdraw the present 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 916-2 ITA No.63 of 2012 (O&M) Date of decision : 06.09.2019 Commissioner of Income Tax-I, Amritsar ...... Appellant versus Sh. Arun 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
Recent GST High Court judgments
Search GST case law →- M/S.Sidhivinayak Roadways, Sundergarh vs. Commissioner Of GST And Central Excise, Rourkela Commissionerate, RourkelaOrissa · 15 Oct 2026
- Dillip Kumar Behera vs. The Assistant Commissioner Of State Tax, Mayurbhanj CircleOrissa · 15 Oct 2026
- M/S. Kalinga Paper Mart, Sundergarh vs. Commissioner Of CT And GST, CuttackOrissa · 15 Oct 2026
- Kabita Nayak vs. Chief Commissioner, CGST, Central Excise And Customs, KhurdaOrissa · 15 Oct 2026
- Swastika Ingot PVT.LTD, Sundargarh vs. The Addl Commissioner, GST And Central Excise, BhubaneswarOrissa · 15 Oct 2026
