COMMISSIONER OF INCOME TAX-II, JDH vs. VINOD GOEL

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ITA/844/2010HC Punjab & HaryanaPHHC01093820201005 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal decided to dismiss the appeal as withdrawn. The reasoning provided is that the appellant-revenue stated that the tax effect involved is less than the monetary limit prescribed by CBDT Circulars No. 3 of 2018 and 17 of 2019, and a related letter. Based on these circulars, the revenue had instructions to withdraw the appeal. The Tribunal granted the revenue liberty to file an application for revival of the appeal, should circumstances warrant it. Any pending applications related to the main case were also disposed of. No specific issue was decided on merits.

What were the facts?

The appeal was filed by the Commissioner of Income-Tax, Jalandhar-II, Jalandhar (appellant-revenue) against Sh. Vinod Goel (respondent-assessee). The assessment year(s) are not specified in the provided text. The appeal challenges an order or action by an unspecified authority. The amount in dispute is not stated. The procedural history is that the revenue sought to withdraw the appeal due to the tax effect being below the monetary limit prescribed by CBDT Circulars.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn based on the appellant-revenue's submission regarding the tax effect and CBDT Circulars? The appellant-revenue argued that the tax effect involved in the appeal is less than the monetary limit prescribed by Circular No. 3 of 2018 dated 11.07.2018, as amended by 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. Consequently, they have instructions to withdraw the present appeal. The revenue also prayed for liberty to file an application for revival of the appeal if something survives therein. The respondent-assessee's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

ITA No.844 of 2010 (O&M) 1 845 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.844 of 2010 (O&M) Date of decision : 05.09.2019 The Commissioner of Income-Tax, Jalandhar-II, Jalandhar ...... Appellant versus Sh. Vinod Goel ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL *** Present : Mr. Vivek Sethi, Senior Standing Counsel and Mr. Varun Issar, Junior Standing Counsel for the appellant. Mr. Rajiv Sharma, Advocate for Mr. S.K.Mukhi, 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. POOJA SHARMA 2019.09.10 17:05 I am the author of this document

ITA No.844 of 2010 (O&M) 2 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 05.09.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2019.09.10 17:05 I am the author of this document

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