PR. COMMISSIONER OF INCOME TAX-1, CHANDIGARH vs. SH. ANIL TALWAR

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ITA/64/2019HC Punjab & HaryanaPHHC01148320201810 May 2023Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court disposed of the appeal as not maintainable. The reasoning is based on Circular No. 17 of 2019 dated 08.08.2019, which sets enhanced monetary limits for filing appeals. Since the tax effect in the present appeal is lower than Rs. 1 Crore, and in identical matters, one appeal has already been withdrawn, the court deemed it appropriate to dismiss this appeal on grounds of maintainability as per the circular. The court granted liberty to the appellant to get the appeal revived if it falls within the exceptions of the circular dated 20.08.2018. No specific finding was given on the merits of the original assessment order.

What were the facts?

The appeal has been filed by the Pr. Commissioner of Income Tax-1, Chandigarh (appellant) against an order dated 08.02.2018 for the assessment year 2009-2010. The respondent is Sh. Anil Talwar. In identical matters, a direction was issued on 19.02.2020 for the Principal Commissioner of Income Tax to file an affidavit regarding the maintainability of the appeal in light of enhanced monetary limits vide Circular No. 17 of 2019 dated 08.08.2019. No affidavit has been filed by the Commissioner of Income Tax to date. The present appeal has a tax effect lower than Rs. 1 Crore.

What were the issues?

1. Whether the present appeal is maintainable in view of the enhanced monetary limits stipulated in Circular No. 17 of 2019 dated 08.08.2019? (Question of law) The appellant's contention is that the appeal's maintainability is to be assessed based on the circulars issued by the CBDT regarding monetary limits for filing appeals. The judgment notes that no affidavit has been filed by the Commissioner of Income Tax regarding maintainability. The judgment also mentions that in identical matters, one appeal has already been withdrawn. The respondent's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

2023:PHHC:071208-DB IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA-64-2019 (O&M) Date of decision:-10.05.2023 PR. COMMISSIONER OF INCOME TAX-1, CHANDIGARH .... Appellant VS SH. ANIL TALWAR, SCF-14-15, SECTOR 22-D, CHANDIGARH ...Respondent CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present: Ms. Gauri Neo Rampal, Senior Standing Counsel for the appellant. Mr. Sanjay Bansal, Senior Advocate with Mr. Gurdeep Singh, Advocate for the respondent. Ritu Bahri, J. (Oral) The instant appeal has been filed against order dated 08.02.2018 for the assessment year 2009-2010 (Annexure A-3). In identical matters vide order dated 19.02.2020, a direction was given to the Principal Commissioner of Income Tax to file an affidavit whether the appeal would be maintainable in view of the enhanced limited vide circular No.17 of 2019, dated 08.08.2019. Till date, no affidavit has been filed by the Commissioner of Income Tax. POOJA SAINI 2023.05.19 15:50 I attest to the accuracy and integrity of this order/judgment

. 2023:PHHC:071208-DB ITA-64-2019 (O&M) -2- Keeping in view that if one appeal, out of the same order has already been withdrawn, this appeal, where tax effect is lower than Rs.1 Crore, is disposed of being not maintainable as per circular No.17 of 2019 dated 08.08.2019. However, liberty is granted to the appellant to get it revived if it falls within the exceptions of circular dated 20.08.2018. ( RITU BAHRI ) JUDGE 10.05.2023

pooja saini ( MANISHA BATRA ) JUDGE Whether speaking/reasoned : Yes/No Whether reportable : Yes/No POOJA SAINI 2023.05.19 15:50 I attest to the accuracy and integrity of this order/judgment

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