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

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ITA/67/2018HC Punjab & HaryanaPHHC01119397201801 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The High Court dismissed the appeal as withdrawn.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 as prayed for by the revenue, allowing them to file an application for revival of the appeal in case something survives therein. The court also noted that since the main case was dismissed as withdrawn, any pending civil miscellaneous applications would also stand disposed of. The reasoning for the dismissal is solely based on the revenue's submission regarding the tax effect and their instruction to withdraw, aligning with the CBDT circulars. The ratio decidendi is that appeals below a certain monetary threshold, as defined by CBDT circulars, can be withdrawn by the revenue with liberty to revive under specific conditions. No specific issue regarding the merits of the assessment was decided.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-I, Amritsar (the revenue) against Sh. Sunil Kumar (the assessee). The assessment year(s) are not specified. The order or action under challenge is the revenue's appeal to the High Court. The procedural history involves the revenue seeking to withdraw the appeal due to the tax effect being below the prescribed monetary limit as per CBDT Circulars No. 3 of 2018 and 17 of 2019, and a related letter. The revenue requested liberty to revive the appeal if circumstances changed.

What were the issues?

1. Whether the revenue is permitted to withdraw the appeal due to the tax effect being below the prescribed monetary limit, and if liberty should be granted to revive the appeal. The revenue argued that the tax effect involved was less than the monetary limit prescribed in Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019. Based on these circulars, the revenue sought to withdraw the appeal and requested liberty to revive it if circumstances warranted. The judgment records no argument for the assessee.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA-67-2018 (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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