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

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ITA/255/2018HC Punjab & HaryanaPHHC01119105201817 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The High Court of Punjab and Haryana at Chandigarh dismissed the appeal as withdrawn.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 based on the appellant-revenue's submission that the tax effect was below the prescribed monetary limit for filing appeals, as per the relevant CBDT circulars. The court granted the appellant-revenue liberty to file an application for revival of the appeal, should circumstances warrant it. Any pending applications related to the main appeal were also disposed of as a consequence of the dismissal of the main case. The judgment does not provide any findings on the merits of the original dispute before the ITAT.

What were the facts?

The Commissioner of Income Tax (Exemptions), Chandigarh, the appellant-revenue, filed an appeal before the High Court of Punjab and Haryana at Chandigarh. The appeal was against an order passed by the Income Tax Appellate Tribunal (ITAT). The respondent was Baba Hira Singh Bhattal Institute of Engineering & Technology. The appeal was filed for the assessment year(s) not specified in the judgment. The amount in dispute is not stated. The procedural history leading to this appeal before the High Court is not detailed.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the appellant-revenue. The appellant-revenue, through its counsel, stated that the tax effect involved in the appeal was below the monetary limit prescribed by CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019. Consequently, the appellant had instructions to withdraw the present appeal. The revenue requested liberty to file an application for revival of the appeal if any issue survived. The respondent's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.255 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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