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

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ITA/69/2018HC Punjab & HaryanaPHHC01119399201801 October 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeal should be dismissed as withdrawn. The reasoning was based on the appellant-revenue's submission that the tax effect involved was below the prescribed monetary limit for filing appeals, as per the relevant CBDT circulars. The court granted the liberty sought by the appellant-revenue to file an application for revival of the appeal in case something survives therein. Consequently, any pending civil miscellaneous applications were also disposed of.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-I, Amritsar (the appellant-revenue) against an order concerning Sh. Sunil Kumar (the respondent-assessee). The assessment year(s) are not specified in the judgment. The appeal challenges a decision of a lower authority, the details of which are not provided. The amount in dispute is also not stated. The procedural history is limited to the filing of the present appeal before the High Court.

What were the issues?

The Tribunal did not have to decide any substantive issues as the appeal was withdrawn. The sole point before the High Court was whether the appeal should be dismissed as withdrawn. The appellant-revenue argued that due to the tax effect being below the monetary limit prescribed by CBDT 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, they wished to withdraw the appeal. They also sought liberty to revive the appeal if circumstances changed. The respondent-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-69-2018 (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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