THE COMMISSIONER OF INCOME TAX, CHANDIGARH vs. M/S DR. PURAN CHAND DHARMATH TRUST

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ITA/170/2019HC Punjab & HaryanaPHHC01026055201904 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn. The reasoning was based on the appellant-revenue's submission that the tax effect was below the monetary limit stipulated by the Central Board of Direct Taxes (CBDT) Circulars. The revenue explicitly stated they had instructions to withdraw the appeal on this ground. The Court granted the liberty prayed for by the revenue to file an application for revival of the appeal, should circumstances warrant it. The operative direction was to dismiss the appeal as withdrawn with liberty granted. Any pending Civil Miscellaneous applications were also disposed of as a consequence of the main case being dismissed.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Exemption), Chandigarh (appellant-revenue) against M/s. Dr. Puran Chand Dharmarth Trust (respondent). The specific assessment year(s) are not mentioned. The appeal challenges an order or action, the nature of which is not detailed. The amount in dispute is also not stated. The procedural history relevant to this decision is that the appellant-revenue's counsel stated they had instructions to withdraw the appeal due to the tax effect being below the prescribed monetary limit as per CBDT Circulars.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn based on the tax effect being below the monetary limit prescribed by CBDT Circulars. Assessee's contentions: Not recorded. Revenue's contentions: The learned counsel for the appellant-revenue stated that the tax effect involved is less than the monetary limit prescribed in 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, and therefore, they have instructions to withdraw the present appeal. The revenue prayed for liberty to file an application for revival of the appeal if something survives therein.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 111 ITA-170-2019 (O&M) Date of decision :4.9.2019 The Commissioner of Income Tax (Exemption), Chandigarh ...... Appellant versus M/s. Dr. Puran Chand Dharmarth Trust ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL Present : Mr. Denesh Goyal, Advocate 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. 3. Since the main case has been dismissed as withdrawn, the pending CM, if any also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 4.9.2019 anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No Anuradha 2019.09.10 10:16 I attest to the accuracy and integrity of this document

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