THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH vs. BABA HIRA SINGH BHATTAL INSTITUTE OF ENGINEERING & TECHNOLOGY, LEHRAGAGA, (PAN-AAAAB5513E)

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ITA/247/2018HC Punjab & HaryanaPHHC01119096201817 October 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh dismissed the appeal as withdrawn. The dismissal was granted with the liberty prayed for by the appellant-revenue to file an application for revival of the appeal, should circumstances warrant it. The court also noted that since the main case was dismissed, any pending application, if any, also stood disposed of. The reasoning for the dismissal is based on the appellant-revenue's submission regarding the low tax effect and the subsequent instruction to withdraw the appeal. No specific findings on the merits of the case were made, as the appeal was withdrawn.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Exemptions), Chandigarh (appellant-revenue) against Baba Hira Singh Bhattal Institute of Engineering & Technology (respondent). The specific assessment year(s) and the order or action under challenge are not detailed in this excerpt. The procedural history is limited to the present appeal being before the High Court of Punjab and Haryana at Chandigarh. The amount in dispute is not stated, but the tax effect is mentioned as being below the prescribed monetary limit.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn due to the tax effect being below the monetary limit prescribed by CBDT Circulars. The appellant-revenue, through its counsel, stated that the tax effect involved is less than the monetary limit prescribed by Circular No. 3 of 2018 dated 11.07.2018, as amended by 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. Consequently, the counsel had instructions to withdraw the present appeal. The appellant-revenue prayed for liberty to file an application for revival of the appeal if something survives therein. The respondent's arguments are not recorded.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.247 of 2018 (O&M) Date of Decision: 17.10.2019 The Commissioner of Income Tax (Exemptions), Chandigarh

.......Appellant Vs. Baba Hira Singh Bhattal Institute of Engineering & Technology .......Respondent CORAM: HON’BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Denesh Goyal, Advocate 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 application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) October 17, 2019

JUDGE Meenu Whether speaking /reasoned : Yes/No Whether Reportable : Yes/No MEENU KUMARI 2019.10.24 12:49 I attest to the accuracy and authenticity of this document High Court, Chandigarh

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