THE COMMISSIONER OF IT PATIALA vs. M/S INDSL. CABLES (INDIA) TD

PDF · subscribers
ITA/17/2006HC Punjab & HaryanaPHHC01074855200629 September 2023Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal filed by the Income Tax Department. The dismissal was based on the submission made by the respondent that the tax amount involved in the appeal, Rs. 28,57,897/-, is below the limit prescribed by Circular No. 17 of 2019 dated 08.08.2019, making the appeal not maintainable. The Court granted liberty to the appellant to revive the appeal if any cause of action survives. No decision was made on the merits of the original dispute.

What were the facts?

The Income Tax Department, Patiala (appellant) filed an appeal against an order of the Income Tax Appellate Tribunal, Chandigarh Bench ‘A’, dated 29.07.2005. The respondent is M/s. Industrial Cables (India) Ltd. The tax amount in dispute in the present appeal is Rs. 28,57,897/-. The appeal was filed by the appellant before the High Court.

What were the issues?

1. Whether the appeal filed by the Income Tax Department is maintainable in light of the monetary limit prescribed by Circular No. 17 of 2019 dated 08.08.2019? The appellant (Income Tax Department) did not argue on the merits of the case. The respondent (M/s. Industrial Cables (India) Ltd.) contended that the appeal is not maintainable as the tax effect is below the threshold stipulated in Circular No. 17 of 2019.

AI-generated summary — verify with the full judgment below

2023:PHHC:127066 -DB 208-2 ITA-17-2006 Date of decision:29.09.2023 The Commissioner of Income Tax ....Appellant V/s. M/s. Industrial Cables (India) Ltd. ....Respondent CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present: Mr. Saurabh Kapoor, Senior Standing Counsel for the appellant. Mr. Pankaj Jain, Senior Advocate with Mr. Divya Suri, Advocate for the respondent. **** Ritu Bahri, J. (Oral). The present appeal has been filed by the Income Tax Department, Patiala against the order of the Income Tax Appellate Tribunal, Chandigarh, Bench ‘A’ dated 29.07.2005. Learned counsel for the respondent submits that the tax amount involved in the present appeal is Rs.28,57,897/- and as per circular No. 17 of 2019 dated 08.08.2019, the appeal is not maintainable. Keeping in view above, the present appeal is dismissed with liberty to the appellant to revive it, if any cause of action survives. (RITU BAHRI)

JUDGE (MANISHA BATRA) JUDGE 29.09.2023

Divyanshi Whether speaking/reasoned: Yes/No Whether reportable: Yes/No DIVYANSHI 2023.10.03 15:21 I attest to the accuracy and integrity of this document chandigarh

Recent GST High Court judgments

Search GST case law →