THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH vs. M/S PUNJAB HERITGE AND TOURISM PROMOTION BOARD, CHANDIGARH

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ITA/299/2019HC Punjab & HaryanaPHHC01056938201904 December 2023Bench: MR. JUSTICE GURMEET SINGH SANDHAWALIA,MS. JUSTICE LAPITA BANERJI1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal filed by the revenue is not maintainable. The court noted that the tax effect involved in the present case was Rs. 50,29,240/-. This amount is below the monetary limits stipulated in Circular No. 3/2018 dated 11.07.2018 and Circular No. 17/2019 dated 08.08.2019, which specify the threshold for filing appeals before the High Court. Therefore, the appeal was dismissed on the grounds of maintainability. No decision was made on the merits of the ITAT's order.

What were the facts?

The Commissioner of Income Tax (Exemptions), Chandigarh (appellant/revenue) filed an appeal under Section 260A of the Income Tax Act, 1961, against an order dated 07.09.2018 passed by the Income Tax Appellate Tribunal (ITAT), Chandigarh, in ITA No. 157/Chd/2015. The appeal pertained to the assessment year 2007-08 and involved M/s. Punjab Heritage & Tourism Promotion Board, Chandigarh (respondent/assessee). The tax effect in dispute was Rs. 50,29,240/-.

What were the issues?

1. Whether the appeal filed by the revenue is maintainable before the High Court in light of the monetary limits prescribed by Circular No. 3/2018 and Circular No. 17/2019. The revenue contended that the appeal is not maintainable due to the tax effect being below the prescribed monetary limit. The assessee's contentions are not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH 102/3 2023:PHHC:153832-DB ITA-299-2019 Date of Decision: 04.12.2023 The Commissioner of Income Tax (Exemptions), Chandigarh

.....Appellant(s) Versus M/s. Punjab Heritage & Tourism Promotion Board, Chandigarh ...Respondent(s) CORAM: HON'BLE MR. JUSTICE G.S.SANDHAWALIA HON'BLE MS. JUSTICE LAPITA BANERJI Present: Mr. Varun Issar, Advocate, for the appellant. G.S.SANDHAWALIA, J. (Oral) 1. The present appeal has been filed under Section 260A of the Income Tax Act, 1961 (in short 'the Act') against the order dated 07.09.2018 passed by the Income Tax Appellate Tribunal, Chandigarh in ITA No. 157/Chd/2015 for the assessment year 2007-08. 2. Counsel has fairly pointed out that the tax element involved in the present case is only Rs.50,29,240/- and, therefore, the appeal would not be maintainable in view of the Circular No.3/2018 dated 11.07.2018 and Circular No.17/2019 dated 08.08.2019. 3. Accordingly, the appeal stands dismissed as not maintainable.

(G.S. SANDHAWALIA) JUDGE 04.12.2023 (LAPITA BANERJI) shivani JUDGE Whether reasoned/speaking Yes Whether reportable No Shivani Gupta 2023.12.05 12:25 I attest to the accuracy and integrity of this document

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