PR. COMMISSIONER OF INCOME TAX GURGAON vs. PRABHU DAYAL MEMORIAL RELIGIOUS & EDUCATIONAL ASSOCIATION
What did the High Court hold?
The High Court dismissed the appeal as withdrawn. The revenue's counsel stated that due to the tax effect being below the monetary limit stipulated in CBDT Circular No.3 of 2018 and subsequent amendments, they had instructions to withdraw the appeal. The court granted liberty to the appellant-revenue to file an application for revival of the appeal if circumstances warranted it. The reasoning for the decision is solely based on the revenue's instruction to withdraw due to the low tax effect, as per the cited circulars. No decision on the merits of the case was made. Any pending C.M. Application was also disposed of as the main case was dismissed.
What were the facts?
The appeal was filed by the Principal Commissioner of Income Tax (Central), Gurgaon (appellant-revenue) against Prabhu Dayal Memorial Religious & Educational Association, Jhajjar (respondent-assessee). The assessment year(s) are not specified in the judgment. The appeal challenges an order or action from an unspecified authority. The amount in dispute is not explicitly stated, but the tax effect is mentioned as being below the monetary limit prescribed by CBDT circulars. The procedural history is that the revenue has filed the present appeal before the High Court.
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 Whether the appeal should be dismissed as withdrawn due to the tax effect being below the prescribed monetary limit for filing appeals by the revenue? The appellant-revenue argued that the tax effect involved is less than the monetary limit prescribed in Circular No.3 of 2018 dated 11.07.2018, as amended by 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. Based on these circulars, the revenue sought to withdraw the present appeal. The respondent-assessee's arguments are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
208-1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-372-2016 (O&M) Date of decision : 22.11.2019 Pr. Commissioner of Income Tax (Central), Gurgaon ... Appellant Versus Prabhu Dayal Memorial Religious & Educational Association, Jhajjar ... Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MRS. JUSTICE ALKA SARIN Present: Mr. Karan Kaushik, Advocate for Mr. Kunal Sharma, Advocate for the appellant. Mr. Deepak Aggarwal, Advocate for the respondent. **** 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, the pending C.M. Application, if any, also stands disposed of. ( AJAY TEWARI ) JUDGE 22.11.2019 Yogesh Sharma ( ALKA SARIN ) JUDGE Whether speaking/reasoned Yes/ No Whether Reportable Yes/ No YOGESH SHARMA 2019.11.26 11:13 I attest to the accuracy and integrity of this document
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