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

PDF · subscribers
ITA/65/2019HC Punjab & HaryanaPHHC01148315201810 May 2023Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeal is not maintainable. The court noted that an affidavit regarding maintainability in light of Circular No. 17 of 2019, dated 08.08.2019, had not been filed by the Commissioner of Income Tax despite a specific direction. Furthermore, the court observed that if one appeal arising from the same order had already been withdrawn, and the tax effect in the present appeal was lower than Rs. 1 Crore, the appeal should be disposed of as not maintainable as per the said circular. Liberty was granted to the appellant (Revenue) to seek revival of the appeal if it falls within the exceptions of Circular dated 20.08.2018. The operative direction is to dispose of the appeal as not maintainable.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax-1, Chandigarh (Revenue) against an order dated 08.02.2018 for the assessment year 2009-2010. The respondent is Sh. Anil Talwar (Assessee). 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 view of enhanced monetary limits stipulated in Circular No. 17 of 2019 dated 08.08.2019. No such affidavit has been filed by the Commissioner of Income Tax to date. The High Court noted that if one appeal from the same order has already been withdrawn, and the tax effect in this appeal is lower than Rs. 1 Crore, the appeal is disposed of as not maintainable.

What were the issues?

1. Whether the appeal is maintainable in view of the enhanced monetary limits prescribed by Circular No. 17 of 2019 dated 08.08.2019, considering the tax effect is below Rs. 1 Crore and similar appeals have been withdrawn. Assessee's Contention: The judgment does not record any specific contentions made by the assessee. However, the court's decision implies that the assessee would benefit from the circular's provisions if applicable. Revenue's Contention: The Revenue, through the Pr. Commissioner of Income Tax, filed the appeal. The court's decision to dispose of the appeal as not maintainable suggests that the Revenue failed to establish the appeal's maintainability under the prevailing circulars, particularly Circular No. 17 of 2019, and did not file the required affidavit.

AI-generated summary — verify with the full judgment below

2023:PHHC:071212-DB IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA-65-2019 (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:071212-DB ITA-65-2019 (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 fall 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

Recent GST High Court judgments

Search GST case law →