THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) CHANDIGARH vs. NAND SINGH MEMORIAL SOCIETY

PDF · subscribers

ITA/140/2022HC Punjab & HaryanaPHHC01062401202212 February 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that since all issues were kept open by the ITAT's order, it did not deem it appropriate to interfere with the impugned order. Consequently, the appeal preferred by the Commissioner of Income Tax (Exemptions) was dismissed. The ITAT's direction to the Commissioner to pass a fresh speaking order after following the principles of natural justice and affording an opportunity of hearing to the assessee was upheld implicitly by the dismissal of the appeal.

What were the facts?

This appeal was filed by the Commissioner of Income Tax (Exemptions), Chandigarh against an order dated 24.09.2021 passed by the Income Tax Appellate Tribunal (ITAT) in ITA Nos. 61 & 117/ASR/2020. The ITAT had set aside the order passed by the Commissioner of Income Tax (Exemptions) and remanded the matter back to the Commissioner. The Commissioner was directed to pass a fresh speaking order after adhering to the principles of natural justice and providing the assessee, Nand Singh Memorial Society, an opportunity of hearing. The High Court noted that all issues remained open for consideration.

What were the issues?

1. Whether the ITAT erred in remanding the matter back to the Commissioner of Income Tax (Exemptions) without deciding the substantive issues. Assessee's contentions: Not recorded in the judgment. Revenue's contentions: The Revenue, represented by the Commissioner of Income Tax (Exemptions), preferred the appeal against the ITAT's order. The specific arguments made by the Revenue are not detailed in the provided judgment.

AI-generated summary — verify with the full judgment below

108 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 2024:PHHC:019244-DB ITA-140-2022 Date of Decision: 12.02.2024 The Commissioner of Income Tax (Exemptions) Chandigarh . . . . Appellant Vs. Nand Singh Memorial Society . . . . Respondent **** CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA

HON’BLE MRS. JUSTICE SUDEEPTI SHARMA **** Present Mr. Amanpreet (A.P.), Sr. Standing Counsel

for the appellant. **** SANJEEV PRAKASH SHARMA, J.(Oral)

This is an appeal preferred against the order dated 24.09.2021 passed in ITA Nos.61 & 117/ASR/2020, whereby the following order was passed: “11. In the light of the above we set aside the order passed by the Commissioner and remand the matter to CIT(E). The CIT(E) is directed to pass fresh speaking order, in terms of direction given hereinabove, after following the principle of natural justice and affording the opportunity of hearing to the assessee.”

Keeping in view that all the issues have been kept open, this Court does not deem it appropriate to interfere with the order impugned. 3. Appeal stands dismissed accordingly.

(SANJEEV PRAKASH SHARMA) JUDGE

(SUDEEPTI SHARMA) JUDGE February 12, 2024 Mohit goyal 1. Whether speaking/reasoned?

Yes/No 2. Whether reportable?

Yes/No MOHIT GOYAL 2024.02.13 14:35 I attest to the accuracy and authenticity of this order/judgment Punjab & Haryana High Court, CHD

Recent GST High Court judgments

Search GST case law →