COMMISSIONER OF INCOME TAX (EXEMPTIONS) CHANDIGARH vs. M/S DAYA NAND MATH GURDASPUR

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ITA/211/2019HC Punjab & HaryanaPHHC01039997201901 September 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal decided that the appeal filed by the revenue-appellant should be dismissed as withdrawn. The reasoning provided is solely based on the revenue's request to withdraw the appeal due to a low tax effect. The Tribunal granted the revenue's request, leading to the dismissal of the appeal. No specific findings on the merits of the case or any substantive legal principles were discussed or decided, as the appeal was withdrawn before a decision on its substance could be reached. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The Commissioner of Income Tax (Exemptions), Chandigarh (the appellant-Income Tax Department) filed an appeal against M/s Daya Nand Math, G.T. Road, Dina Nagar, Gurdaspur (the respondent). The appeal was filed before the High Court of Punjab & Haryana at Chandigarh. The assessment years involved are not explicitly stated in the provided text. The appeal challenges an order or action passed by an authority, but the specific nature of that order or the authority is not detailed. The amount in dispute is also not mentioned. The procedural history is limited to the filing of this appeal by the revenue.

What were the issues?

1. Whether the appeal filed by the revenue should be dismissed as withdrawn on account of low tax effect. (Question of law) Assessee's Contentions: No contentions are recorded for the respondent-assessee in the provided text. Revenue's Contentions: The revenue-appellant seeks to withdraw the appeal on account of low tax effect.

AI-generated summary — verify with the full judgment below

IN Sr. No. 202 (1

The Com

M/s Daya

CORAM

Present :

DEEPAK (1) this appea (2)

01.09.202 sunil yadav

Wh N THE HIGH COURT OF P AT CHANDI 11)

missioner of Income Tax (Exem Versus a Nand Math, G.T. Road, Dina M : HON'BLE MR. JUSTICE HON'BLE MR. JUSTICE Mr. Varun Issar, Senior Stan Ms. Pridhi Sandhu, Junior St Ms. Nikita Garg, Junior Stan the appellant-Income Tax De Mr. Hiten Chugh, Advocate a Mr. S.S. Salar, Advocate for

* * * K SIBAL, J. (Oral) Learned counsel for the rev al on account of low tax effect. Dismissed as withdrawn.

( v

hether speaking/reasoned : Yes / No hether reportable : Yes / No PUNJAB & HARYANA IGARH

ITA No.211 of 2019 Date of decision : 01.09.2026 mptions), Chandigarh .....Appell Nagar, Gurdaspur ` .....Respond E DEEPAK SIBAL E SUNISH BINDLISH ding Counsel, tanding Counsel and nding Counsel for epartment. and the respondent. venue-appellant seeks to withdr (DEEPAK SIBAL) JUDGE ( SUNISH BINDLISH ) JUDGE o o

6 lant dent raw SUNIL YADAV 2026.09.07 12:51 I attest to the accuracy and authenticity of this order. Chandigarh

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