COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH vs. M/S ST. JOSEPH'S CONVENT SCHOOL, PHAGWARA PAN: AACTS9035M
What did the High Court hold?
The High Court dismissed the appeal as withdrawn, granting the revenue liberty to file an application for revival of the appeal as prayed for. The Court clarified that the withdrawal of the appeal by the revenue would not be considered an affirmation of the ITAT's order on merits. Furthermore, the legal issue raised by the revenue was expressly left open to be adjudicated in an appropriate future case. The miscellaneous application (CM-13656-CII-2017) was also dismissed as withdrawn.
What were the facts?
The Commissioner of Income Tax (Exemptions), Chandigarh (the revenue) filed an appeal before the High Court of Punjab & Haryana at Chandigarh against an order of the Income Tax Appellate Tribunal (ITAT). The appeal was filed against M/s St. Joseph's Convent School, Phagwara (the assessee). The tax effect involved in the appeal was ₹22,22,519/-. The appeal was filed in 2017.
What were the issues?
1. Whether the revenue is permitted to withdraw the appeal based on CBDT Circular No. 03/2018, dated 11th July, 2018, concerning monetary limits for filing appeals. The revenue argued that due to the tax effect being below the revised monetary limit prescribed by CBDT Circular No. 03/2018, they have instructions to withdraw the appeal. They sought liberty to revive the appeal if circumstances warranted. The assessee's arguments are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-289-2017 (O&M) Date of Decision: 23.8.2018 The Commissioner of Income Tax (Exemptions), Chandigarh ...Appellant. Versus M/s St. Joseph's Convent School, Phagwara ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Denesh Goyal, Sr. Standing Counsel for the appellant. Mr. Ajay Vohra, Senior Advocate with Mr. Rohit Jain, Advocate and Mr. Aniket D. Aggarwal, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 22,22,519/-, he has instructions to withdraw the present appeal in view of Circular No.03/2018, dated 11th July, 2018, issued by the Central Board of Direct Taxes, New Delhi. However, he has prayed that liberty be granted to the revenue to file an application for revival of the appeal in case something survives therein. 2. Dismissed as withdrawn with liberty as prayed for. It is, however, clarified that withdrawal of the appeal by the revenue shall not be taken to be affirmation of order of the Tribunal on merits. Further, the legal issue as claimed by the revenue is being left open to be adjudicated in an appropriate case. 3. CM-13656-CII-2017 is also dismissed as withdrawn. (AJAY KUMAR MITTAL) JUDGE August 23, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No GURBACHAN SINGH 2018.08.28 17:04 I attest to the accuracy and integrity of this document
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