THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH vs. M/S GURDASPUR IMPROVEMENT TRUST, GURDASPUR (PAN: AAALG0202A)
What did the High Court hold?
The High Court allowed the appeal to be dismissed as withdrawn. The Court granted liberty to the appellant-revenue to file an application for revival of the appeal if something survives therein. The reasoning for this decision was based on the appellant-revenue's submission regarding the low tax effect, which aligned with the policy of the CBDT to withdraw appeals below a certain monetary threshold. Any pending Civil Miscellaneous Application was also disposed of as a consequence of the main appeal being dismissed.
What were the facts?
The Commissioner of Income Tax (Exemptions), Chandigarh (appellant-revenue) filed an appeal before the High Court of Punjab and Haryana against an order concerning the Gurdaspur Improvement Trust, Gurdaspur (respondent-assessee). The assessment year(s) and the specific order or action under challenge are not detailed in this excerpt. The procedural history is limited to the filing of this appeal. The amount in dispute is not stated.
What were the issues?
The High Court was not required to decide any substantive issues of law or fact. The sole matter before the Court was the appellant-revenue's request to withdraw the appeal. The appellant-revenue argued that the tax effect involved was 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. Therefore, they sought to withdraw the appeal. The respondent-assessee's contentions are not recorded.
AI-generated summary — verify with the full judgment below
227 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-224-2018 (O&M) Date of decision : 21.11.2019 The Commissioner of Income Tax (Exemptions), Chandigarh ... Appellant Versus Gurdaspur Improvement Trust, Gurdaspur ... Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MRS. JUSTICE ALKA SARIN Present: Mr. Denesh Goyal, Senior Standing Counsel, 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, the pending C.M. Application, if any, also stands disposed of. ( AJAY TEWARI ) JUDGE 21.11.2019 Yogesh Sharma ( ALKA SARIN ) JUDGE Whether speaking/reasoned Yes/ No Whether Reportable Yes/ No YOGESH SHARMA 2019.11.26 11:13 I attest to the accuracy and integrity of this document
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