CIT, CHANDIGARH vs. M/S ALPINE EDUCATION AND RESEARCH SOCIETY

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ITA/867/2008HC Punjab & HaryanaPHHC01080902200805 December 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE VIVEK PURI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn. The court granted the liberty as prayed for by the appellant-revenue to file an application for revival of the appeal, in case something survives therein. The reasoning for dismissal was solely based on the revenue's instruction to withdraw due to the tax effect falling below the monetary threshold stipulated in the relevant CBDT circulars. The court did not delve into the merits of the case. The operative direction was to dismiss the appeal as withdrawn with liberty to revive. No specific issue was decided on merits, and no ratio decidendi for future cases on substantive tax law was established.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-1, Chandigarh (appellant-revenue) against M/s Alpine Education & Research Society (respondent). The assessment year(s) are not specified. The challenge is to an order or action passed by an income tax authority, though the specific order is not detailed. The amount in dispute is not explicitly stated, but the appeal's continuation is linked to a monetary limit. The procedural history is that the revenue's counsel, citing CBDT Circular No. 3 of 2018 and subsequent amendments, stated they had instructions to withdraw the appeal due to the tax effect being below the prescribed monetary limit. They requested liberty to revive the appeal if circumstances changed.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn based on the revenue's submission regarding the tax effect and CBDT circulars? (Question of procedure/administrative policy). Contentions: Assessee: No arguments recorded. Revenue: The revenue argued that the tax effect involved in the appeal is less than the monetary limit prescribed by CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019. Consequently, they sought to withdraw the present appeal. They also prayed for liberty to file an application for revival of the appeal if any aspect of the matter survived.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.867 of 2008 (O&M) Date of decision : 05.12.2019 Commissioner of Income tax-1, Chandigarh ...... Appellant versus M/s Alpine Education & Research Society SCO 846, Mani Majra, UT, Chandigarh ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE VIVEK PURI *** Present : Mr. Yogesh Putney, Advocate for the appellant. Mr. S.K.Mukhi, Advocate 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 ( VIVEK PURI ) JUDGE 05.12.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2019.12.06 16:20 I attest to the accuracy and integrity of this document

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