PR. COMMISSIONER OF INCOME TAX (CENTRAL) GURUGRAM vs. K.S. CHAWLA AND SONS HUF

ITA/48/2021HC Punjab & HaryanaPHHC01053005202020 November 2024Author: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH2 pages
AI SummaryWithdrawn

Facts

The appeal was filed by the Pr. Commissioner of Income Tax (Central) Gurugram against K.S. Chawla and Sons HUF. The case came before the High Court of Punjab and Haryana at Chandigarh. The Revenue's counsel submitted that in terms of Circular No. 9/2024 dated 17.09.2024, issued by the Central Board of Direct Taxes, the monetary limits for filing appeals by the department before the Income Tax Appellate Tribunal (ITAT), High Court, and Supreme Court have been enhanced. The circular also states that appeals pending before the Supreme Court, High Court, and ITAT shall be withdrawn if they do not fall within the exception clause of Circular No. 5/2024.

Held

The High Court allowed the prayer for withdrawal of the appeal. The Court noted that the revised monetary limits for filing appeals came into effect from 17.09.2024, as per Circular No. 9/2024. The Court further observed that the case did not fall within the exception clause of Circular No. 5/2024, which would have necessitated a decision on merits irrespective of the tax effect. Consequently, the Court permitted the withdrawal of the appeal as prayed for by the Revenue. All pending applications were also disposed of accordingly. The ratio decidendi is that appeals filed by the Revenue can be withdrawn if they no longer meet the enhanced monetary limits prescribed by subsequent circulars, provided they do not fall under any exceptions requiring a decision on merits.

Key Issues

1. Whether the revised monetary limits for filing appeals, as per Circular No. 9/2024, are applicable to the present appeal. 2. Whether the present appeal is eligible for withdrawal based on the provisions of Circular No. 9/2024 and Circular No. 5/2024. The Revenue contended that in terms of Circular No. 9/2024, the monetary limits for filing appeals have been enhanced and that appeals pending before the Supreme Court, High Court, and ITAT shall be withdrawn if they do not fall within the exception clause of Circular No. 5/2024. The Revenue prayed for withdrawal of the present appeal on this basis. The judgment does not record any specific arguments from the Assessee.

AI-generated summary — verify with the full judgment below

ITA-48-2021 (O 101 IN T PR. COMMISS K.S. CHAWLA CORAM: H

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SANJEEV PR

1.

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O&M) THE HIGH COURT OF PUNJAB **** HON’BLE MR. JUSTICE SANJE HON’BLE MR. JUSTICE SANJA **** Mr. Yogesh Putney, Sr. Standing Mr. Vaibhav Gupta, Standing Co for the appellant/Revenue. **** RAKASH SHARMA, J.(Oral) l for the appellant, upon instructi r bearing No.9/2024 dated 17.09.20 Taxes, the monetary limits for filin the ITAT, High Court and SLP/A een enhanced and the Circular N ng steps have been taken with the p “ 2. As a step towards manag been decided by the Board to revise filing of appeals in Income-tax cases a aforementioned Circular as follows: Sl. No. Appeals/SLPs in Income-tax

1.

Before Income Tax Appella

2.

Before High Court

3.

Before Supreme Court

B AND HARYANA AT H ITA-48-2021 (O&M) Date of Decision: 20.11.2024 NTRAL) GURUGRAM . . . . Appellant . . . . Respondent EEV PRAKASH SHARMA AY VASHISTH g Counsel with ounsel ions, submits that in terms of the 024 issued by the Central B

The order continues below.

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