COMMISSIONER OF INCOME TAX CHANDIGARH vs. M/S ALL INDIA PINGALWARA CHARITABLE SOCIETY AMRITSAR

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ITA/283/2016HC Punjab & HaryanaPHHC01110483201615 October 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeal was dismissed as withdrawn. The revenue's counsel stated that due to the tax effect being below the prescribed monetary limits in CBDT Circulars, they had instructions to withdraw the appeal. The court granted liberty to the appellant-revenue to file an application for revival of the appeal if something survived therein. The principle derived is that appeals can be withdrawn by the revenue based on monetary limits stipulated by CBDT circulars, with potential for revival under specific conditions. Any pending applications related to the main appeal were also disposed of.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Exemptions), Chandigarh, against M/s All India Pingalwara Charitable Society (Regd.). The assessment years are not specified in the provided text. The challenge is to an order or action passed by an authority, which is not detailed. The amount in dispute is also not stated. The procedural history is that the revenue, through its learned counsel, stated that due to the tax effect being below the monetary limit prescribed by CBDT Circulars, they wished to withdraw the appeal, requesting liberty to revive it if circumstances changed. The High Court then dismissed the appeal as withdrawn.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the appellant-revenue. (Question of procedure) Contentions: Assessee: No arguments are recorded for the assessee. Revenue: The learned counsel for the appellant-revenue argued that the tax effect involved is less than the monetary limit prescribed in 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. Based on these circulars, the revenue sought to withdraw the appeal, requesting liberty to revive it if necessary.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 283 of 2016 Date of Decision: 15.10.2019 The Commissioner of Income Tax (Exemptions), Chandigarh .......Appellant Vs. M/s All India Pingalwara Charitable Society (Regd.) .......Respondent CORAM: HON’BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Denesh Goyal, Senior Standing Counsel for the appellant. Mr. Sanat Kapoor, Advocate for the respondent. ***** 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 15, 2019

JUDGE Gurpreet Whether speaking /reasoned : Yes Whether Reportable : No GURPREET SINGH 2019.10.16 16:21 I attest to the accuracy and authenticity of this document chandigarh

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