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The High Court dismissed the appeal as withdrawn.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 court granted the appellant-revenue the liberty to file an application for revival of the appeal, as prayed for by their counsel. The reasoning for the dismissal was solely based on the appellant-revenue's submission regarding the tax effect falling below the prescribed monetary limits for appeals, as per the relevant CBDT circulars and letter. The court did not delve into the merits of the case. Any pending Civil Miscellaneous Application (C.M. Application) was also disposed of as the main case was dismissed.
What were the facts?
The Principal Commissioner of Income Tax (Central), Gurgaon (the appellant-revenue) filed an appeal before the High Court of Punjab and Haryana at Chandigarh against an order concerning Prabhu Dayal Memorial Religious & Educational Association, Jhajjar (the respondent-assessee). The specific assessment year(s) and the order or action under challenge are not detailed in the provided text. The procedural history is limited to the filing of the present appeal by the revenue.
What were the issues?
1. Whether the appeal should be withdrawn by the appellant-revenue based on the tax effect being below the monetary limit prescribed by CBDT Circulars. The appellant-revenue, through its counsel, stated that due to the tax effect being less than the monetary limit prescribed in CBDT Circular No. 3 of 2018 and Circular No. 17 of 2019, read with a subsequent letter, they had instructions to withdraw the appeal. The revenue also prayed for liberty to revive the appeal if any aspect survived. The respondent-assessee's contentions are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
208-4 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-386-2016 (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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