C.I.T.,JALANDHAR vs. J.K.BERI

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ITR/1/2001HC Punjab & HaryanaPHHC01042152200105 December 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE VIVEK PURI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal decided to dismiss the appeal as withdrawn. The reasoning was based on the appellant-revenue's submission that the tax effect was below the monetary limit stipulated in the relevant CBDT circulars. The revenue's counsel explicitly stated they had instructions to withdraw the appeal. The Tribunal granted the liberty prayed for by the appellant-revenue to file an application for revival of the appeal in case something survives therein. The pending Civil Miscellaneous Application, if any, was also disposed of as the main case was dismissed. No specific issue regarding the merits of the case was decided.

What were the facts?

The appeal was filed by the Commissioner of Income-tax, Jalandhar (appellant-revenue) against Shri J.K. Beri, Jalandhar (respondent-assessee). The case pertains to Income Tax Reference No. 1 of 2001. The High Court of Punjab and Haryana at Chandigarh heard the matter. The learned counsel for the appellant-revenue stated that the tax effect involved in the appeal was 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. Consequently, the revenue had instructions to withdraw the appeal.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the appellant-revenue. The appellant-revenue argued that due to the tax effect being below the prescribed monetary limit as per CBDT Circulars, they had instructions to withdraw the appeal. They also sought liberty to revive the appeal if circumstances warranted. The respondent-assessee did not record any arguments in the judgment.

AI-generated summary — verify with the full judgment below

403 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITR No.1 of 2001 (O&M) Date of decision : 05.12.2019 The Commissioner of Income-tax, Jalandhar ...... Appellant versus Shri J.K.Beri, Jalandhar ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE VIVEK PURI *** Present : Mr. Vivek Sethi, Sr. Standing counsel and Mr. Varun Issar, Jr. Standing counsel for the appellant. 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. 3. Since the main case has been dismissed, the pending C.M. Application, if any, also stands disposed of. (AJAY TEWARI) JUDGE ( VIVEK PURI ) JUDGE 05.12.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2019.12.06 16:19 I attest to the accuracy and integrity of this document

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