THE PR. COMMISSIONER OF INCOME TAX-3, LUDHIANA vs. SMT. PARAMJEET KAUR

PDF · subscribers
ITA/8512/2018HC Punjab & HaryanaPHHC01145619201801 October 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn. The court granted the revenue the liberty to file an application for revival of the appeal, as prayed for, in case something survives therein. The court also noted that since the main case was dismissed, any pending C.M. application, if any, also stood disposed of. No specific findings on the merits of the original ITAT order were made, as the appeal was withdrawn by the revenue.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-3, Ludhiana (the revenue) against an order concerning Smt. Paramjeet Kaur (the assessee). The assessment year(s) are not specified in the judgment. The appeal challenges a decision of the Income Tax Appellate Tribunal (ITAT). The procedural history is limited to the revenue's decision to withdraw the appeal before the High Court. The tax effect involved was stated to be less than the monetary limit prescribed by CBDT Circulars.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the revenue. The revenue's contention is that due to the low tax effect, which is below the monetary limit prescribed by CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019, and further clarified by Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, they have instructions to withdraw the appeal. The revenue also prayed for liberty to revive the appeal if circumstances change. The assessee's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

ITA No. 8512 of 2018 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 225-4 ITA No. 8512 of 2018 (O&M) Date of Decision : 01.10.2019 The Pr. Commissioner of Income Tax-3, Ludhiana ... Appellant Versus Smt. Paramjeet Kaur

....Respondent CORAM:HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Rajesh Katoch, Senior Standing Counsel with Ms. Pridhi Jaswinder Sandhu, Junior Standing Counsel for the appellant. 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 SAINI 2019.10.04 14:20 I attest to the accuracy and integrity of this document

ITA No. 8512 of 2018 (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 ) 01.10.2019 JUDGE pooja saini Whether speaking/reasoned? Yes/No Whether reportable? Yes/No POOJA SAINI 2019.10.04 14:20 I attest to the accuracy and integrity of this document

Recent GST High Court judgments

Search GST case law →