THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH vs. M/S IMPROVEMENT TRUST, KARTARPUR (PAN: AAATI5960P)
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The High Court dismissed the appeal as withdrawn.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 is solely based on the appellant-revenue's submission regarding the tax effect being below the monetary limit stipulated in the CBDT circulars, which led to the decision to withdraw the appeal. The court also noted that since the main case was dismissed, any pending C.M. Application also stood disposed of. No specific issue was decided on merits.
What were the facts?
The appeal was filed by the Commissioner of Income Tax (Exemptions), Chandigarh (appellant-revenue) against M/s Improvement Trust Kartarpur, Jalandhar (respondent). The assessment years are not specified. The appeal challenges an order or action, the details of which are not provided in the excerpt. The procedural history is that the revenue, through its counsel, stated that the tax effect involved was below the monetary limit prescribed by CBDT Circular No. 3 of 2018 and Circular No. 17 of 2019. Consequently, the revenue sought to withdraw the appeal with liberty to revive it if circumstances changed.
What were the issues?
1. Whether the appeal should be dismissed as withdrawn, considering the tax effect is below the prescribed monetary limit for appeals by the revenue? The appellant-revenue argued that as per Circular No. 3 of 2018, amended by Circular No. 17 of 2019, and a subsequent letter dated 20.08.2019, the tax effect involved in the present appeal is less than the monetary limit. Therefore, they have instructions to withdraw the appeal. They also prayed for liberty to file an application for revival of the appeal if something survives therein. The respondent's arguments are not recorded in the provided text.
AI-generated summary — verify with the full judgment below
227 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-439-2018 (O&M) Date of decision : 21.11.2019 The Commissioner of Income Tax (Exemptions), Chandigarh ... Appellant Versus M/s Improvement Trust Kartarpur, Jalandhar ... Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MRS. JUSTICE ALKA SARIN Present: Mr. Denesh Goyal, Senior Standing Counsel, for the appellant. **** 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 21.11.2019 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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