COMMISSIONER OF INCOME TAX LUDHIANA vs. M/S ORTHONOVA HOSPITAL NAKODAR ROAD JALANDHAR

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ITA/306/2014HC Punjab & HaryanaPHHC01109449201426 September 2018Bench: MS. JUSTICE NAVITA SINGH,MR. JUSTICE ASHOK KUMAR VERMA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal as not pressed. The Revenue stated that the tax effect involved was ₹23,86,716/-, which is below the threshold of ₹50 lacs stipulated in CBDT Circular No. 3/2018 dated 11.07.2018. Consequently, the Revenue did not want to press the appeal on merits. The Court accepted this submission and dismissed the appeal. Liberty was granted to the Revenue to seek revival of the appeal if circumstances changed. The question of law was expressly kept open.

What were the facts?

The Revenue, Commissioner of Income Tax (Central), Ludhiana, filed an appeal before the High Court of Punjab & Haryana at Chandigarh against an order concerning M/s Orthonova Hospital. The assessment year(s) are not specified in the judgment. The appeal challenges a decision of the Income Tax Appellate Tribunal (ITAT), though the specific ITAT order or the authority that passed it is not detailed. The tax effect involved in the case is stated to be ₹23,86,716/-. The appeal was listed for hearing on 26.09.2018.

What were the issues?

1. Whether the appeal filed by the Revenue should be dismissed as not pressed, considering the tax effect and the CBDT Circular No. 3/2018. The Revenue argued that the tax effect of ₹23,86,716/- is less than ₹50 lacs, and therefore, in view of CBDT Circular No. 3/2018 dated 11.07.2018, they do not wish to press the appeal on merits. The Assessee's arguments are not recorded as the Revenue withdrew its intention to press the appeal. No specific question of law was framed by the Tribunal, but the court kept the question of law open.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH **** ITA No.306 of 2014 Date of Decision: 26.09.2018 **** Commissioner of Income Tax (Central), Ludhiana ..... Appellant Versus M/s Orthonova Hospital

..... Respondent CORAM: HONBLE MR. JUSTICE SURYA KANT HONBLE MR. JUSTICE SUDIP AHLUWALIA Present: Mr. Rajesh Katoch, Advocate, for the appellant. Mr. Akshay Bhan, Senior Advocate with Mr. Alok Mittal, Advocate, for the respondent. SURYA KANT J. (ORAL) (1) Learned counsel for Revenue states that the tax effect involved in this case is `23,86,716/- and in view of the recent Circular No.3/2018 dated 11.07.2018 issued by the Ministry of Finance, Department of Revenue, Central Board Direct Taxes, the tax effect being less than `50 lacs, he does not want to press this appeal on merits. (2) In view of the CBDT Circular, the instant appeal is dismissed as not pressed. As prayed for by learned counsel for the appellant, liberty is granted to the Revenue to seek revival of the appeal, if need be, in the changed circumstances. The question of law is also kept open.

(SURYA KANT)

JUDGE 26.09.2018

(SUDIP AHLUWALIA) Bhumika JUDGE 1. Whether speaking/reasoned: Yes 2. Whether reportable: No Bhumika Bhati 2018.09.28 13:57 I attest to the accuracy and integrity of this document

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