COMMISSIONE OF INCOME TAX-II CHANDIGARH vs. BALJIT KAUR SEKHON, MOHALI

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ITA/82/2011HC Punjab & HaryanaPHHC01095798201103 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the appeal to be dismissed as withdrawn. The court granted the liberty sought by the appellant-revenue to file an application for revival of the appeal, should circumstances warrant it. However, the court clarified that the withdrawal of the appeal by the revenue would not be considered an affirmation of the ITAT's order on its merits. Furthermore, the court explicitly stated that the legal issue, as claimed by the appellant-revenue, was being left open to be adjudicated in an appropriate future case. Any pending civil miscellaneous applications were also disposed of as the main case was dismissed.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax-II, Chandigarh (the appellant-revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Smt. Baljit Kaur Sekhon. The appeal was filed in 2011. The present proceedings are before the High Court of Punjab and Haryana at Chandigarh. The revenue's counsel stated that the tax effect involved in the appeal is below the monetary limit prescribed by CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and a subsequent letter. Based on these instructions, the revenue sought to withdraw the appeal.

What were the issues?

The primary issue before the High Court was whether the appeal filed by the revenue should be dismissed as withdrawn. The revenue's counsel argued that due to the low tax effect, as per the CBDT circulars, they had instructions to withdraw the appeal. They also sought liberty to file an application for revival of the appeal if circumstances changed. The revenue did not present arguments on the merits of the case. The judgment does not record any specific arguments from the respondent, Smt. Baljit Kaur Sekhon, on the withdrawal of the appeal.

AI-generated summary — verify with the full judgment below

ITA No.82 of 2011 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.82 of 2011 (O&M) Date of decision : 03.09.2019 Commissioner of Income Tax-II, Chandigarh ...... Appellant versus Smt. Baljit Kaur Sekhon ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL *** Present : Mr. Vivek Sethi, Advocate for the appellant. Mr. Manpreet S.Kanda, 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. It is, however,clarified that withdrawal of the appeal by the appellant-revenue shall not be taken to be affirmation of order of the Tribunal on merits. POOJA SHARMA 2019.09.04 16:11 I am the author of this document

ITA No.82 of 2011 (O&M) 2 Further, the legal issue as claimed by the appellant-revenue is being left open to be adjudicated in an appropriate case. 3. Since the main case has been dismissed, the pending C.M. Application, if any, also stands disposed of.

(AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 03.09.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2019.09.04 16:11 I am the author of this document

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