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

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ITA/380/2018HC Punjab & HaryanaPHHC01119244201829 January 2020Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn. The court granted the appellant-revenue the liberty to file an application for revival of the appeal, should circumstances warrant it. The reasoning for withdrawal was explicitly stated by the appellant's counsel to be the tax effect being below the monetary limit prescribed by CBDT Circulars. The operative direction was the dismissal of the appeal with the aforementioned liberty. No issues were decided on merits. Any pending interlocutory applications were also disposed of as a consequence of the main appeal's dismissal.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Exemptions), Chandigarh, against M/s. National Horticulture Board. The assessment year(s) are not explicitly stated in the provided text. The appeal challenges an order or action from an unspecified authority, with the Income Tax Appellate Tribunal (ITAT) being the forum for this appeal. The tax effect involved is stated to be below the monetary limit prescribed by CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and a subsequent letter. The procedural history is limited to the appellant-revenue's instruction to withdraw the appeal.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the appellant-revenue, considering the tax effect is below the prescribed monetary limit for appeals as per CBDT Circulars. The appellant-revenue argued that due to the low tax effect, as per CBDT Circular No. 3 of 2018, amended by Circular No. 17 of 2019 and Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, they have instructions to withdraw the present appeal. They also prayed for liberty to revive the appeal if circumstances change. The respondent (assessee) did not record any arguments in the provided text.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 201-2

ITA-380-2018(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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