THE COMMISSIONER OF INCOME TAX vs. M/S INDUSTRIAL CABLES (INDIA) LTD

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ITA/652/2005HC Punjab & HaryanaPHHC01076633200529 September 2023Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA1 pages
AI SummaryDismissed

What did the High Court hold?

The Tribunal decided that the appeal filed by the Income Tax Department is not maintainable. The reasoning provided by the Tribunal was based on the submission made by the respondent (assessee) regarding Circular No. 17 of 2019 dated 08.08.2019. This circular likely sets a monetary limit for appeals, and the tax amount in dispute (Rs.14,90,678/-) was presented as falling below this limit, rendering the appeal non-maintainable. The Tribunal dismissed the appeal with liberty to the appellant to revive it if any cause of action survives. No specific finding was given on the merits of the original assessment or the Tribunal's order under challenge.

What were the facts?

The appeal was filed by the Income Tax Department, Patiala, against an order of the Income Tax Appellate Tribunal, Chandigarh Bench 'A', dated 30.06.2005. The respondent, M/s. Industrial Cables (India) Ltd., is the assessee. The tax amount in dispute is stated to be Rs.14,90,678/-. The appeal was heard on 29.09.2023.

What were the issues?

1. Whether the appeal filed by the Income Tax Department is maintainable in light of the tax effect involved. (Question of law) Assessee's contention: The assessee argued that the appeal is not maintainable as per Circular No. 17 of 2019 dated 08.08.2019, which specifies monetary limits for filing appeals. The tax amount involved is Rs.14,90,678/-, which likely falls below the threshold stipulated in the circular. Revenue's contention: No specific contention was recorded for the revenue regarding the maintainability of the appeal on the grounds of tax effect.

AI-generated summary — verify with the full judgment below

2023:PHHC:127030-DB 208 ITA-652-2005 (O&M) Date of decision:29.09.2023 The Commissioner of Income Tax ....Appellant V/s. M/s. Industrial Cables (India) Ltd. ....Respondent CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present: Mr. Saurabh Kapoor, Senior Standing Counsel for the appellant. Mr. Pankaj Jain, Senior Advocate with Mr. Divya Suri, Advocate for the respondent. **** Ritu Bahri, J. (Oral). The present appeal has been filed by the Income Tax Department, Patiala against the order of the Income Tax Appellate Tribunal, Chandigarh, Bench ‘A’ passed in ITA No. 595/Chandi/2002 dated 30.06.2005. Learned counsel for the respondent submits that the tax amount involved in the present appeal is Rs.14,90,678/- and as per circular No. 17 of 2019 dated 08.08.2019, the appeal is not maintainable. Keeping in view above, the present appeal is dismissed with liberty to the appellant to revive it, if any cause of action survives. (RITU BAHRI)

JUDGE (MANISHA BATRA) JUDGE 29.09.2023

Divyanshi Whether speaking/reasoned: Yes/No Whether reportable: Yes/No DIVYANSHI 2023.10.05 10:22 I attest to the accuracy and integrity of this document chandigarh

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