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

PDF · subscribers
ITA/260/2018HC Punjab & HaryanaPHHC01119111201817 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The High Court of Punjab and Haryana at Chandigarh dismissed the appeal as withdrawn.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 court granted the appellant-revenue the liberty to file an application for revival of the appeal, as prayed for by their counsel. The reasoning for dismissal was based on the appellant-revenue's submission that the tax effect was below the monetary limit stipulated in the relevant CBDT circulars, which indicated a policy decision by the revenue not to pursue appeals below a certain threshold. Consequently, since the main case was dismissed, any pending applications in the matter were also disposed of. The specific issue decided was the withdrawal of the appeal by the revenue.

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 or action concerning Baba Hira Singh Bhattal Institute of Engineering & Technology, the respondent-assessee. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to this appeal is not detailed, other than the fact that the revenue is challenging a prior decision.

What were the issues?

1. Whether the appeal filed by the revenue should be dismissed as withdrawn, considering the tax effect is below the prescribed monetary limit as per CBDT Circulars. The revenue argued that the tax effect involved in the present appeal is less than the monetary limit prescribed in Circular No. 3 of 2018, as amended by Circular No. 17 of 2019, read with Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019. Based on these circulars, the learned counsel for the appellant-revenue stated that they have instructions to withdraw the present appeal. The revenue also prayed for liberty to file an application for revival of the appeal if something survives therein. The judgment does not record any arguments from the respondent-assessee.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.260 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

Recent GST High Court judgments

Search GST case law →