The Commissioner Of Income Tax, Chandigarh v. M/S The Society For Promotion Of Culture And Education

1 ITA 11 of 2017 HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU CJ Court Case No. ITA No. 11/2017 The Commissioner of Income Tax, Chandigarh .....Appellant/Petitioner(s) v/s Through :-None M/s The Society for Promotion of Culture and Education .....Respondent(s) Through :-Mr. Vikas Mangotra, Advocate CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MS. JUSTICE MOKSHA KHAJURIA KAZMI ORDER 17.11.2023 1. Today, no one has put in appearance on behalf of the appellant. 2. On 15.09.2023, Ms. Aruna Thakur, counsel for the appellant sought time to report instructions regarding the maintainability of the present appeal in view of the Circular No. 17 of 2019 dated 8[th] August, 2019. 3. Today when the matter was taken up for consideration, Mr. Vikas Mangotra, learned counsel for the respondent has produced copy of Circular No. 17 of 2019 issued on 08.08.2019, regarding monetary limits for filling of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeal before the Supreme Court. The same is taken on record. 4. As per the said Circular, the monetary limitation for approaching the High Court in respect of appeals has been fixed at Rs. 1.00 crore, whereas the instant matter pertains to an amount less than Rs. 1.00 crore. 2 ITA 11 of 2017 5. Therefore, in view of the Circular 17 of 2019, the instant appeal is not maintainable and the same is dismissed. The appellant is at liberty to approach the appropriate forum in terms of the said Circular. (MOKSHA KHAJURIA KAZMI) (N. KOTISWAR SINGH) JUDGE CHIEF JUSTICE JAMMU17.11.2023 Bir