PRINCIPAL COMMISSIONER OF INCOME TAX-1, CHANDIGARH vs. ANIL TALWAR

PDF · subscribers
ITA/30/2019HC Punjab & HaryanaPHHC01135027201810 May 2023Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal held that the appeal is not maintainable. The reasoning is based on Circular No. 17 of 2019 dated 08.08.2019, which sets enhanced monetary limits for filing appeals. Since the tax effect in this appeal is lower than Rs. 1 Crore, and the appellant has failed to file an affidavit to justify its maintainability despite a specific direction, the appeal is disposed of as not maintainable. The Tribunal granted liberty to the appellant to seek revival of the appeal if it falls within the exceptions of the circular dated 20.08.2018. No specific issue was left undecided; the appeal was decided on the preliminary ground of maintainability.

What were the facts?

The appeal has been filed by the Pr. Commissioner of Income Tax-1, Chandigarh (appellant) against the order dated 08.02.2018 for the assessment year 2008-2009, concerning Sh. Anil Talwar (respondent). In identical matters, a direction was issued on 19.02.2020 for the Principal Commissioner of Income Tax to file an affidavit regarding the maintainability of the appeal in light of enhanced limits under Circular No. 17 of 2019 dated 08.08.2019. No such affidavit has been filed by the Commissioner of Income Tax to date. The present appeal, where the tax effect is lower than Rs. 1 Crore, is being disposed of on the grounds of non-maintainability as per the aforementioned circular.

What were the issues?

1. Whether the appeal is maintainable in view of the enhanced monetary limits for filing appeals as per Circular No. 17 of 2019 dated 08.08.2019, given that the tax effect is lower than Rs. 1 Crore. Assessee's Contention: The judgment does not record any specific contentions made by the assessee. However, the appeal is being disposed of based on the circular, implying the revenue's argument for non-maintainability is accepted. Revenue's Contention: The revenue (appellant) has not filed the required affidavit to justify the maintainability of the appeal, and the tax effect is below the threshold stipulated in Circular No. 17 of 2019, making the appeal not maintainable.

AI-generated summary — verify with the full judgment below

2023:PHHC:071207-DB IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA-30-2019 (O&M) Date of decision:-10.05.2023 PR. COMMISSIONER OF INCOME TAX-1, CHANDIGARH .... Appellant VS SH. ANIL TALWAR, SCF-14-15, SECTOR 22-D, CHANDIGARH ...Respondent CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present: Ms. Gauri Neo Rampal, Senior Standing Counsel for the appellant. Mr. Sanjay Bansal, Senior Advocate with Mr. Gurdeep Singh, Advocate for the respondent. Ritu Bahri, J. (Oral) The instant appeal has been filed against order dated 08.02.2018 for the assessment year 2008-2009 (Annexure A-3). In identical matters vide order dated 19.02.2020, a direction was given to the Principal Commissioner of Income Tax to file an affidavit whether the appeal would be maintainable in view of the enhanced limited vide circular No.17 of 2019, dated 08.08.2019. Till date, no affidavit has been filed by the Commissioner of Income Tax. POOJA SAINI 2023.05.19 15:50 I attest to the accuracy and integrity of this order/judgment

2023:PHHC:071207-DB ITA-30-2019 (O&M) -2- Keeping in view that if one appeal, out of the same order has already been withdrawn, this appeal, where tax effect is lower than Rs.1 Crore, is disposed of being not maintainable as per circular No.17 of 2019 dated 08.08.2019. However, liberty is granted to the appellant to get it revived if it fall within the exceptions of circular dated 20.08.2018. ( RITU BAHRI ) JUDGE 10.05.2023

pooja saini ( MANISHA BATRA ) JUDGE Whether speaking/reasoned : Yes/No Whether reportable : Yes/No POOJA SAINI 2023.05.19 15:50 I attest to the accuracy and integrity of this order/judgment

Recent GST High Court judgments

Search GST case law →