THE PR. COMMISSIONER OF INCOME TAX-1, AMRITSAR vs. SH. SUNIL KUMAR, 15 ROSE AVENUE AMRITSAR (PAN: AIBPK0368E)

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ITA/66/2018HC Punjab & HaryanaPHHC01119396201801 October 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn. The Court granted the liberty sought by the Revenue to file an application for revival of the appeal, should any aspect of the matter survive. The reasoning was based solely on the Revenue's stated intention to withdraw due to the low tax effect, as per the cited circulars. The Court also noted that any pending civil miscellaneous applications (C.M.) stood disposed of as a consequence of the main appeal being dismissed as withdrawn. No substantive legal issues were decided on merits.

What were the facts?

This case involves an appeal filed by the Principal Commissioner of Income Tax-I, Amritsar (the Revenue) against an order concerning Sh. Sunil Kumar (the Assessee). The specific assessment year(s) and the nature of the order under challenge are not detailed in the provided text. The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. The procedural history is limited to the Revenue's decision to withdraw the appeal.

What were the issues?

The Tribunal did not have to decide any substantive issues. The sole point before the Court was the Revenue's request to withdraw the appeal. The Revenue argued that the tax effect involved was below the monetary limit prescribed by CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019, and a related letter dated 20.08.2019. Therefore, they sought to withdraw the appeal, requesting liberty to revive it if circumstances warranted. The Assessee's arguments are not recorded.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA-66-2018 (O&M) Date of decision : 1.10.2019 The Principal Commissioner of Income Tax-I,Amritsar ...... Appellant versus Sh. Sunil Kumar ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL Present : Mr. Vivek Sethi, Sr. Standing Counsel with Mr. Varun Issar, Jr. Standing Counsel for the appellant. Mr. Kushagra Mahajan, Advocate for Mr. Salil Kapoor, 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 as withdrawn, the pending C.M, if any also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 1.10.2019 anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No KISHAN KUMAR 2019.10.04 16:47 I attest to the accuracy and integrity of this document

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