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

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ITA/36/2019HC Punjab & HaryanaPHHC01147689201810 May 2023Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court disposed of the appeal as not maintainable. The reasoning was based on Circular No. 17 of 2019 dated 08.08.2019, which sets enhanced monetary limits for filing appeals. The Court noted that if one appeal arising from the same order had already been withdrawn, and the tax effect in the present appeal was lower than Rs. 1 Crore, it would be disposed of as not maintainable as per the said circular. The Court granted liberty to the appellant (Revenue) to get the appeal revived if it falls within the exceptions of Circular dated 20.08.2018. No specific finding was given on the merits of the original assessment order.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax-1, Chandigarh (Revenue) against an order dated 08.02.2018 for the assessment year 2005-2006. The respondent is Sh. Anil Talwar (assessee). 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 The Court noted that if one appeal from the same order has already been withdrawn, this appeal, with a tax effect lower than Rs. 1 Crore, is disposed of as not maintainable.

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, especially when the tax effect is lower than Rs. 1 Crore. Assessee's contentions: The judgment does not record any specific contentions made by the assessee. However, the Court's decision implies that the assessee would have benefited from the circular if the appeal was indeed not maintainable. Revenue's contentions: The Revenue, through Ms. Gauri Neo Rampal, Senior Standing Counsel, filed the appeal. The Court's decision to dispose of the appeal as not maintainable suggests that the Revenue's attempt to pursue the appeal was unsuccessful based on the circular's provisions. The Revenue was directed to file an affidavit regarding maintainability, which was not done.

AI-generated summary — verify with the full judgment below

2023:PHHC:070941-DB IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA-36-2019 (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 2005-2006. 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:070941-DB ITA-36-2019 (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 falls 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

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