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

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ITA/243/2016HC Punjab & HaryanaPHHC01110439201604 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 directed that the complete paper books of the appeal be returned to the appellant-revenue for filing before the competent Court of jurisdiction in accordance with law. The appeal was accordingly disposed of on this procedural ground, without any decision on the merits of the tax dispute. No specific tax provisions were discussed or interpreted.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Exemptions), Chandigarh against M/s Tibetan Children's Village, Dharamshala Cantt. The assessment year(s) are not specified. The appeal challenges an order or action by an unspecified authority. The amount in dispute is not stated. The procedural history indicates that the High Court of Punjab and Haryana at Chandigarh, in view of a previous order and judgment by a Division Bench of the same court dated 03.03.2016 in ITA-327-2015, returned the complete paper books of the appeal to the appellant-revenue. The appeal was accordingly disposed of.

What were the issues?

The High Court was not required to decide any substantive issues on merits. The sole procedural matter before the court was the appropriate forum for the appeal. The appellant-revenue contended that the appeal should be heard by the competent court of jurisdiction. The respondent's contentions are not recorded. The court's decision was based on a prior judgment of a Division Bench of the same court.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA-243-2016 (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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