THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH vs. BABA HIRA SINGH BHATTAL INSTITUTE OF ENGINEERING & TECHNOLOGY, LEHRAGAGA, (PAN-AAAAB5513E)
What did the High Court hold?
The High Court dismissed the appeal as withdrawn. The revenue's counsel stated that due to the tax effect being below the monetary limit prescribed by CBDT Circulars (Circular No.3 of 2018 and Circular No.17 of 2019), they had instructions to withdraw the appeal. The court granted the liberty as prayed for by the revenue to file an application for revival of the appeal in case something survives. Since the main appeal was dismissed, any pending application was also disposed of.
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 assessment year(s) are not specified. The appeal challenges an order or action from a lower authority, which is not detailed. The procedural history is limited to the filing of the present appeal before the High Court. The tax effect involved is stated to be less than the monetary limit prescribed by CBDT Circulars.
What were the issues?
1. Whether the appeal should be dismissed as withdrawn due to the tax effect being below the prescribed monetary limit for appeals by the revenue? (Question of law, turning on CBDT Circular No.3 of 2018 and Circular No.17 of 2019). Contentions: Assessee: No arguments recorded. Revenue: The learned counsel for the appellant-revenue stated that the tax effect is less than the monetary limit prescribed in CBDT Circular No.3 of 2018, as amended by Circular No.17 of 2019, and therefore, has instructions to withdraw the appeal. The revenue prayed for liberty to file an application for revival of the appeal if something survives.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.261 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)
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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