The Pr.Commissioner Of Income Tax-2 Chandigarh v. M/S City Clinic Pvt Ltd Sco-47-49 Sector 34a Chd

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH ITA No. 86 of 2018 (O&M) Decided on : 16.07.2018 The Pr. Commissioner of Income Tax-2, Chandigarh . . . Appellant(s)

Versus

M/s City Clinic Pvt. Ltd.

. . . Respondent(s) CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE AVNEESH JHINGAN PRESENT: Ms. Urvashi Dhugga, Sr. Standing Counsel for the appellant(s)-revenue.

**** AJAY KUMAR MITTAL, J. (Oral) A perusal of the case file shows that the tax effect involved in the present appeal is `3,33,140/-. Learned counsel for the appellant-revenue did not dispute that Circular No.3/2018, dated 11th July, 2018, has been issued by the C.B.D.T., New Delhi, whereby, the monetary limit has been fixed for filing the appeals in the High Court, which is `50,00,000/-. It was also not controverted that the aforesaid circular is applicable to all the pending appeals in the High Court. It was, however, claimed that the present case falls under the exception (c) of Para 10 drawn in the aforesaid circular.

2.

Be that as it may, the tax effect involved in the present case is very small i.e. `3,33,140/-. The Apex Court in 'Commissioner of Income tax Vs. Dhanalekshmi Bank Ltd., [2015] 373 ITR 526 (SC)', where the tax effect was low, had dismissed the appeal without going into the merits of the appeal leaving the question of law open.

2.

In view of the aforesaid, the present appeal is dismissed. It is, however, clarified that dismissal of the appeal shall not be taken to be affirmation of order of the Tribunal on merits. Further, the legal issue as claimed by the revenue is being left open to be adjudicated in an appropriate case. (AJAY KUMAR MITTAL) JUDGE (AVNEESH JHINGAN) JUDGE July 16, 2018 J.Ram Whether speaking/reasoned:

Yes/No Whether Reportable:

Yes/No Jawala Ram 2018.07.19 13:07 I attest to the accuracy and authenticity of this document Chandigarh