What did the High Court hold?

The High Court held that the appeal was not maintainable due to the enhanced monetary limit of Rs. 1 crore for appeals as per Revenue Authority circular. The exception for audit objections was not applicable for filing such appeals.

The appeal was filed against an ITAT order concerning Assessment Year 2012-13 with a tax effect of Rs. 89,25,627/-. The respondent is a government entity.

What were the issues?

The primary issue was the maintainability of the appeal before the High Court based on the tax effect and the applicability of a revenue circular regarding monetary limits for appeals.

PCIT vs Haryana State Co Operative Supply… | Punjab & Haryana High Court 2023

Neutral Citation No. 2023:PHHC:156069 -DB

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH

(123)

ITA-150-2023-2023 (O&M) Decided on : 05.12.2023 Principal Commissioner of Income Tax, Panchkula ……Appellant(s) Versus Haryana State Cooperative Supply & Marketing Federation Ltd.

……Respondent(s)

CORAM : HON'BLE MR.JUSTICE G.S. SANDHAWALIA HON'BLE MS.JUSTICE LAPITA BANERJI

Present: Mr.Yogesh Putney, Advocate for the appellant (s).

***** G.S. Sandhawalia, J. (Oral)

Challenge in the present appeal, filed under Section 260A of the Income Tax Act, 1961 (for short, the ‘Act’) is to the order dated 17.02.2023 passed by the Income Tax Appellate Tribunal, Chandigarh. 2.

Vide the said order, the Tribunal had found that the objections had been decided on 11.07.2017 and prior to deciding the same, the notice under Sections 143(2)/142(1) of the Act had been issued on 23.05.2017. The tax effect for the Assessment Year 2012-13 is only to the tune of Rs.89,25,627/- and the respondent is Haryana State Cooperative Supply & Marketing Federation Ltd., a Government entity. 3.

In view of the circular No.17 of 2019 of the Revenue Authority whereby monetary limit has been enhanced to Rs.1 crore, we are of the considered opinion that the appeal itself is not maintainable as the same is misconceived and has wrongly been filed. The same is therefore, liable to be dismissed being not maintainable. The exception provided under Clause (c) is SAILESH RANJAN 2023.12.08 14:43 I attest to the accuracy and authenticity of this order/judgment Chandigarh

(123) ITA-150-2023-2023 (O&M)

-2-

not meant for the purposes of filing the Income Tax Appeals and frustrating the purpose of the circular by mentioning that the audit objection was there. 4.

Accordingly, in view of the above discussion, the present appeal is dismissed in limine. (G.S. SANDHAWALIA) JUDGE

(LAPITA BANERJI) 05.12.2023

JUDGE sailesh

Whether speaking/reasoned : Yes

Whether Reportable :

SAILESH RANJAN 2023.12.08 14:43 I attest to the accuracy and authenticity of this order/judgment Chandigarh

PR COMMISSIONER OF INCOME TAX, PANCHKULA vs. HARYANA STATE CO OPERATIVE SUPPLY AND MARKETING FEDERATION LTD

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