THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) CHANDIGARH vs. M/ SHIVA EDUCATIONAL TRUST

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ITA/195/2019HC Punjab & HaryanaPHHC01033861201904 February 2020Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh dismissed the appeal as withdrawn. The court granted the liberty as prayed for by the appellant-revenue to file an application for revival of the appeal in case something survived therein. This decision was based on the revenue's submission that the tax effect was below the prescribed monetary limit for filing appeals, as per the relevant CBDT circulars. The court noted that the delay in re-filing the appeal had already been condoned. Since the main case was dismissed, any pending C.M. Application was also disposed of.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Exemptions), Chandigarh (the revenue) against M/s Shiva Educational Trust (the assessee). The appeal was filed for Assessment Year(s) not specified in the judgment. The revenue sought to withdraw the appeal due to the tax effect being below the monetary limit prescribed by CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019. The revenue also requested liberty to revive the appeal if circumstances warranted. The High Court had previously condoned a delay of 26 days in re-filing the appeal.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn, considering the tax effect is below the prescribed monetary limit for appeals by the revenue? Assessee's Contentions: The judgment does not record any specific contentions made by the assessee. The appeal was withdrawn by the revenue. Revenue's Contentions: The revenue, through its learned counsel, stated that the tax effect involved in the appeal was less than the monetary limit prescribed in CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019. Based on these circulars, the revenue had instructions to withdraw the present appeal. The revenue further prayed for liberty to file an application for revival of the appeal if something survived therein.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.195 of 2019 (O&M) Date of decision : 04.02.2020 The Commissioner of Income Tax (Exemptions), Chandigarh ...... Appellant versus M/s Shiva Educational Trust ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE AVNEESH JHINGAN *** Present : Mr. Ajay Aggarwal, Advocate for Mr. Denesh Goyal, Advocate for the applicant-appellant.

*** AJAY TEWARI, J. (Oral) CM-9389-CII-2019 1. For the reasons recorded, the application is allowed. Delay of 26 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 2020.02.05 16:47 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 04.02.2020 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2020.02.05 16:47 I attest to the accuracy and integrity of this document

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