C I T vs. M/S RISHIKUL VIDYAPHEETH

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ITA/862/2008HC Punjab & HaryanaPHHC01080897200805 November 2019Bench: MR. JUSTICE AJAY TEWARI,MRS. JUSTICE ALKA SARIN1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn. The court granted the appellant-revenue the liberty to file an application for revival of the appeal, as prayed for. The reasoning for dismissal was solely based on the revenue's instruction to withdraw the appeal due to the low tax effect, as per the cited CBDT circulars. The court did not decide any substantive issue on merits. Any pending C.M. Application, if any, was also disposed of as the main case was dismissed.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Rohtak (appellant-revenue) against M/s. Rishikul Vidiyapeeth, Sonepat (respondent-assessee). The specific assessment year(s) are not mentioned in the provided text. The appeal challenges an order or action from a lower authority, the details of which are not specified. The amount in dispute is also not stated. The procedural history relevant here is that the revenue sought to withdraw the appeal.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the appellant-revenue? The appellant-revenue, through its counsel, stated that due to the tax effect being below the monetary limit prescribed in CBDT Circular No. 3 of 2018 and Circular No. 17 of 2019, they have instructions to withdraw the appeal. The appellant-revenue requested liberty to file an application for revival of the appeal if circumstances change. The respondent-assessee was not represented, and no arguments were recorded on their behalf.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.862 of 2008 Date of decision : 05.11.2019 Commissioner of Income Tax, Rohtak. ...... Appellant versus M/s. Rishikul Vidiyapeeth, Sonepat ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MRS.JUSTICE ALKA SARIN *** Present : Mr.Dinesh Goyal, Advocate for the appellant. None for the respondent.

*** 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 C.M. Application, if any, also stands disposed of. (AJAY TEWARI) JUDGE ( ALKA SARIN ) JUDGE 05.11.2019 raman Whether speaking/reasoned Yes/No Whether Reportable : Yes/No RAMAN KUMAR 2019.11.08 09:51 I attest to the accuracy and integrity of this document

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