THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH vs. M/S CHINTPURNI TEMPLE TRUST

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ITA/61/2019HC Punjab & HaryanaPHHC01148119201815 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The High Court dismissed the appeal as withdrawn.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 dismissal was granted with the liberty prayed for by the appellant-revenue to file an application for revival of the appeal in case something survives therein. The Court noted that since the main case was dismissed, any pending applications also stood disposed of. The judgment does not provide any reasoning on the merits of the original dispute, as the appeal was withdrawn before any substantive adjudication.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax (Exemptions), Chandigarh (appellant-revenue) against M/s Chintpurni Temple Trust, Chintpurni (respondent). The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. The specific assessment year(s) and the order or action under challenge are not detailed in the provided text. The procedural history leading to this appeal is also not elaborated upon. The core of the matter, as presented, is the revenue's decision to withdraw the appeal.

What were the issues?

The Tribunal did not have to decide any substantive issues on merits. The sole point before the Court was the revenue's request to withdraw the appeal. The revenue's contention was based on the tax effect involved being less than the monetary limit prescribed by 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. The revenue sought liberty to revive the appeal if circumstances warranted. No arguments were recorded for the respondent.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 61 of 2019 Date of Decision: 15.10.2019 Commissioner of Income Tax (Exemptions), Chandigarh .......Appellant Vs. M/s Chintpurni Temple Trust, Chintpurni .......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, 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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