THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH vs. M/S NATIONAL HORTICULTURE BOARD, GURGAON (PAN: AAATN0804F)

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ITA/352/2018HC Punjab & HaryanaPHHC01119213201829 January 2020Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh dismissed the appeal as withdrawn. The court granted the appellant-revenue the liberty to file an application for revival of the appeal, as prayed for by its counsel. The reasoning for the dismissal is based on the appellant-revenue's submission that the tax effect was below the monetary limit stipulated in the relevant CBDT circulars, which guided the decision to withdraw the appeal. The court also noted that any pending Civil Miscellaneous applications, if any, stood disposed of as the main case was dismissed as withdrawn. No specific issue was decided on merits, and therefore, no ratio decidendi for future citation on substantive tax law was established.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Exemptions), Chandigarh (appellant-revenue) against M/s. National Horticulture Board (respondent). The appeal challenges an order or action from an unspecified authority for an unspecified assessment year. The amount in dispute is not explicitly stated but is described as being below the monetary limit prescribed by CBDT circulars. The procedural history is limited to the filing of the present appeal.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn due to the tax effect being below the prescribed monetary limit for appeals, as per CBDT Circular No. 3 of 2018 and Circular No. 17 of 2019. The appellant-revenue, through its counsel, stated that the tax effect involved is less than the monetary limit prescribed in CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019. Consequently, the revenue has instructions to withdraw the present appeal. The revenue also prayed for liberty to file an application for revival of the appeal if circumstances warrant it. The respondent's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 201

ITA-352-2018(O&M) Date of decision :29.1.2020 The Commissioner of Income Tax (Exemptions), Chandigarh ...... Appellant versus M/s. National Horticulture Board ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE AVNEESH JHINGAN Present : Mr. Denesh Goyal, Sr. Standing counsel for the appellant. Mr. Sanjeev Singh, Advocate for the respondents.

*** 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 as withdrawn, the pending C.M, if any also stands disposed of. (AJAY TEWARI) JUDGE (AVNEESH JHINGAN) JUDGE 29.1.2020 anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No ANURADHA 2020.01.30 16:04 I attest to the accuracy and integrity of this document

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