COMMISSIONER OF INCOME TAX (EXEMPTIONS) CHANDIGARH vs. M/S TIBETAN CHILDREN VILLAGE DHARAMSHALA CANTT. DIST. KANGRA

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ITA/188/2016HC Punjab & HaryanaPHHC01110377201604 October 2016Bench: MR. JUSTICE M.M. AGGARWAL,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeal was not before the competent court of jurisdiction. Citing a previous Division Bench judgment in ITA-327-2015, the Court ordered the return of the complete paper books to the appellant-revenue. The reasoning was based on the principle that appeals must be filed before the appropriate forum. The operative direction was to return the paper books to the appellant-revenue for filing before the competent court of jurisdiction in accordance with law. No issues were decided on merits, and no specific relief was granted or denied to either party on the substantive grounds of appeal.

What were the facts?

The Commissioner of Income Tax (Exemptions), Chandigarh (the appellant-revenue) filed an appeal before the High Court of Punjab and Haryana at Chandigarh against M/s Tibetan Children, Village Dharamshala Cantt., Distt. Kangra (the respondent-assessee). The appeal was filed against an order or action that is not specified in the provided text. The procedural history indicates that the High Court, in view of a previous order and judgment by a Division Bench of the same court dated 03.03.2016 in ITA-327-2015, decided to return the complete paper books of the appeal to the appellant-revenue. The reason for this action was to enable the appellant-revenue to file the appeal before the competent court of jurisdiction in accordance with law.

What were the issues?

The High Court was not required to decide any substantive issues of law or fact. The primary procedural matter before the court was the appropriate forum for the appeal. The appellant-revenue, by filing the appeal before the High Court, implicitly contended that the High Court had jurisdiction. The respondent-assessee's contentions are not recorded in the judgment. The judgment does not frame any specific questions of law or mixed law and fact for determination by the Tribunal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA-188-2016 (O&M) Date of decision:- 04.10.2016

The Commissioner of Income Tax (Exemptions), Chandigarh

...Appellant Versus

M/s Tibetan Children, Village Dharamshala Cantt., Distt. Kangra. ...Respondent

CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE

HON’BLE MR. JUSTICE DEEPAK SIBAL

Present:- Mr. Denesh Goyal, Advocate,

for the appellant.

* * * * S.J. VAZIFDAR, C.J. (ORAL)

In view of the order and judgement of a Division Bench of this Court dated 03.03.2016 in ITA-327-2015 titled as The Commissioner of Income Tax (Exemption), Chandigarh Vs The Tibetan Children’s Village, Dal Lake, Dharamshala Cantt. (HP), the complete paper books of the appeal are returned to the appellant-revenue for filing before the competent Court of jurisdiction in accordance with law. 2.

The appeal is accordingly disposed of.

(S.J. VAZIFDAR) CHIEF JUSTICE

(DEEPAK SIBAL) JUDGE 04.10.2016 Amodh Whether speaking/reasoned Yes/No Whether reportable Yes/No

Amodh Sharma 2016.10.04 11:29 I attest to the accuracy and authenticity of this document chandigarh

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