COMMISSIONER OF INCOME TAX JALANDHAR II vs. JEETU KESHI
What did the High Court hold?
The High Court held that in view of CBDT Circular No. 3/2018, the instant appeal is dismissed as not pressed. The Court granted liberty to the Revenue to seek revival of the appeal if circumstances changed. The question of law was also kept open. The reasoning is based on the Revenue's own submission that the tax effect was below the threshold stipulated in the circular, making it not worthwhile to pursue the appeal on merits. The operative direction is the dismissal of the appeal as not pressed, with liberty to seek revival and the question of law being kept open.
What were the facts?
The appeal was filed by the Commissioner of Income Tax, Jalandhar-II (Revenue) against Jeetu Keshi (assessee). The assessment year(s) are not explicitly stated. The order or action under challenge is the appeal itself, which the Revenue sought to withdraw. The amount in dispute, referred to as the tax effect, is ₹1,38,698/-. The procedural history involves the Revenue stating its intention not to press the appeal on merits due to the tax effect being below the threshold stipulated in CBDT Circular No. 3/2018.
What were the issues?
1. Whether the appeal should be dismissed as not pressed in light of CBDT Circular No. 3/2018, given the tax effect of ₹1,38,698/-. Assessee's Contentions: The judgment does not record any specific contentions made by the assessee. However, the Revenue's decision to not press the appeal implies an acceptance of the assessee's position or a strategic decision based on the tax effect. Revenue's Contentions: The Revenue, through its counsel, stated that the tax effect involved in the case is ₹1,38,698/-. Relying on Circular No. 3/2018 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, which sets a monetary limit for filing appeals, the Revenue submitted that since the tax effect is less than ₹50 lacs, it does not wish to press the appeal on merits.
AI-generated summary — verify with the full judgment below
HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** ITA No.64 of 2013 (O&M) Date of Decision: 03.10.2018 **** Commissioner of Income Tax, Jalandhar-II
...Appellant
VS.
Jeetu Keshi
... Respondent **** Coram : Hon’ble Mr.Justice Surya Kant
Hon’ble Mr.Justice Sudip Ahluwalia **** Present: Mr. Vivek Sethi, Advocate for the appellant
Mr. Akshay Bhan, Sr.Advocate with
Mr. Alok Mittal, Advocate for the respondent **** SURYA KANT J. (Oral)
(1) Learned counsel for Revenue states that the tax effect involved in this case is `1,38,698/- and in view of the recent Circular No.3/2018 dated 11.07.2018 issued by the Ministry of Finance, Department of Revenue, Central Board Direct Taxes, the tax effect being less than `50 lacs, he does not want to press this appeal on merits. (2) In view of the CBDT Circular, the instant appeal is dismissed as not pressed. As prayed for by learned counsel for the appellant, liberty is granted to the Revenue to seek revival of the appeal, if need be, in the changed circumstances. The question of law is also kept open.
(Surya Kant) Judge
03.10.2018 vishal shonkar (Sudip Ahluwalia) Judge
Whether speaking/reasoned?
Yes/No 2. Whether reportable?
Yes/No V VISHAL 2018.10.06 12:52 I attest to the accuracy and integrity of this document
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