THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH vs. M/S IMPROVEMENT TRUST, HOSHIARPUR (PAN: AAATI4915Q)

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ITA/456/2018HC Punjab & HaryanaPHHC01119327201822 October 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn.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 court reasoned that the revenue had instructions to withdraw the appeal due to the tax effect being below the prescribed monetary limits as per the cited CBDT circulars. Consequently, any pending C.M. (Civil Miscellaneous application), if any, was also disposed of. The specific findings on the merits of the original dispute, if any, were not addressed as the appeal was withdrawn. The ratio decidendi is that appeals below a certain monetary threshold, as per CBDT instructions, can be withdrawn with liberty to revive under specific circumstances.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Exemptions), Chandigarh (the revenue) against M/s Improvement Trust Hoshiarpur (the assessee). The assessment year(s) are not specified in the provided text. The appeal challenges an order or action, the nature of which is not detailed. The amount in dispute is also not stated. The procedural history is that the revenue, through its learned counsel, stated that due to the tax effect being below the monetary limit prescribed by CBDT Circular No. 3 of 2018 and Circular No. 17 of 2019, they had instructions to withdraw the appeal. The revenue also requested liberty to revive the appeal if circumstances changed.

What were the issues?

1. Whether the revenue should be permitted to withdraw the appeal, given the tax effect is below the prescribed monetary limit for appeals, and whether liberty should be granted to revive the appeal. The 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 this, the revenue sought to withdraw the appeal and requested liberty to revive it if circumstances warranted. The judgment does not record any arguments from the assessee.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 113

ITA-456-2018 (O&M) Date of decision :22.10.2019 The Commissioner of Income Tax (Exemptions), Chandigarh ...... Appellant versus M/s Improvement Trust Hoshiarpur ...... 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) 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 (HARNARESH SINGH GILL) JUDGE 22.10.2019 anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No ANURADHA 2019.10.23 15:49 I attest to the accuracy and integrity of this document

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