THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH vs. M/S DR. SHYAM LAL THAPAR FOUNDATION, MOGA (PAN: AAATD9614P)

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ITA/389/2018HC Punjab & HaryanaPHHC01119253201815 October 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL2 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The High Court of Punjab and Haryana at Chandigarh dismissed the appeal as withdrawn.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 liberty as prayed for by the revenue, allowing them to file an application for revival of the appeal if something survives therein. The reasoning for dismissal was explicitly stated by the revenue's counsel: the tax effect was below the monetary threshold stipulated by the CBDT for filing appeals. The court also noted that since the main case was dismissed, any pending applications would also stand disposed of. The ratio decidendi is that appeals can be withdrawn based on the CBDT's monetary limits for appeals, with liberty to revive under specific conditions.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Exemption), Chandigarh (the revenue) against M/s Dr. Shyam Lal Thapar Foundation (the assessee). The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. The revenue sought to withdraw the appeal due to the tax effect being 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 revenue requested liberty to revive the appeal if circumstances warranted. The High Court had previously condoned a delay of 33 days in filing the appeal.

What were the issues?

1. Whether the appeal filed by the revenue should be dismissed as withdrawn, considering the tax effect is below the prescribed monetary limit for appeals as per CBDT Circulars? Assessee's Contention: The judgment does not record any specific contentions from the assessee. The assessee is the respondent in this appeal. Revenue's Contention: The revenue, through its learned counsel, stated that the tax effect involved was less than the monetary limit prescribed in CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019. Based on instructions, the revenue sought to withdraw the appeal, praying for liberty to revive it if circumstances changed.

AI-generated summary — verify with the full judgment below

ITA No. 389 of 2018 (O&M) -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 389 of 2018 (O&M) Date of Decision: 15.10.2019 Commissioner of Income Tax (Exemption), Chandigarh .......Appellant Vs. M/s Dr. Shyam Lal Thapar Foundation .......Respondent CORAM: HON’BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Denesh Goyal, Senior Standing Counsel for the appellant.

***** AJAY TEWARI

, J. (ORAL)

CM-23572-CII-2018 This is an application for condonation of delay of 33 days in filing the present appeal. For the reasons stated in the application, the same is allowed. Delay of 33 days in filing the appeal is condoned. ITA-389-2018 (O&M) 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. GURPREET SINGH 2019.10.16 16:21 I attest to the accuracy and authenticity of this document chandigarh

ITA No. 389 of 2018 (O&M) -2- 2. Dismissed as withdrawn with liberty as prayed for. 3. Since the main case has been dismissed, the pending application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) October 15, 2019

JUDGE Gurpreet Whether speaking /reasoned : Yes Whether Reportable : No GURPREET SINGH 2019.10.16 16:21 I attest to the accuracy and authenticity of this document chandigarh

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