THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) CHANDIGARH vs. M/S ACE EDUCATIONAL AND CHARITABLE SOCIETY

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ITA/179/2019HC Punjab & HaryanaPHHC01033869201908 January 2020Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the application for condonation of delay. Subsequently, the revenue's counsel stated they had instructions to withdraw the appeal due to the tax effect being below the monetary limit prescribed by CBDT Circulars. The Court dismissed the appeal as withdrawn, granting the revenue liberty to file an application for revival of the appeal if circumstances warranted it. The pending C.M. application was also disposed of as a consequence of the main case being dismissed.

What were the facts?

The Commissioner of Income Tax (Exemptions), Chandigarh (the appellant-revenue) filed an appeal against an order of the Income Tax Appellate Tribunal (ITAT). There was a delay of 29 days in re-filing the appeal, which was condoned by the High Court. The revenue's counsel stated that due to the tax effect being below the monetary limit prescribed by CBDT Circulars, they had instructions to withdraw the appeal. They sought liberty to revive the appeal if circumstances changed.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn, considering the revenue's submission regarding the tax effect and CBDT circulars? (Question of procedure/policy) The revenue argued that as per 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No. 17 of 2019 and further clarified by Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, the appeal should be withdrawn because the tax effect involved was below the prescribed monetary limit. The revenue requested liberty to revive the appeal if any new material emerged. No arguments were recorded for the respondent-assessee.

AI-generated summary — verify with the full judgment below

112 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CM-7455-CII-2019 in/and ITA No.179 of 2019 (O&M) Date of decision : 08.01.2020 The Commissioner of Income Tax (Exemptions), Chandigarh ...... Appellant versus M/s ACE Educational & Charitable Society ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE AVNEESH JHINGAN *** Present : Mr. Denesh Goyal, Advocate for the applicant-appellant. *** AJAY TEWARI, J. (Oral) CM-7455-CII-2019 1. For the reasons recorded, the application is allowed. Delay of 29 days in re-filing the appeal is condoned. Main Case 2. 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. 3. Dismissed as withdrawn with liberty as prayed for. POOJA SHARMA 2020.01.09 16:34 I attest to the accuracy and integrity of this document

-2- 4. Since the main case has been dismissed, the pending C.M. Application, if any, also stands disposed of. ( AJAY TEWARI ) JUDGE ( AVNEESH JHINGAN ) JUDGE 08.01.2020 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2020.01.09 16:34 I attest to the accuracy and integrity of this document

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