PR. COMMISSIONER OF INCOME TAX I, JALANDHAR vs. SARDARI LAL

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ITA/103/2022HC Punjab & HaryanaPHHC01001048202215 October 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE ALOK JAIN3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the Revenue's prayer for withdrawal of the appeal. The Court noted that Circular No. 9/2024 dated 17.09.2024, issued by the Ministry of Finance, Department of Revenue, had revised the monetary limits for filing appeals in income-tax matters before the Income Tax Appellate Tribunal (Rs. 60 lakh), High Court (Rs. 2 crore), and Supreme Court (Rs. 5 crore). The circular stipulated that these revised limits would apply to all appeals/SLPs, including those relating to TDS/TCS, irrespective of the tax effect, unless the decision was on merits and fell under specific exceptions mentioned in Circular No. 5/2024. Since the present appeal (ITA-103-2022) did not fall within the exceptions of Circular No. 5/2024, the Revenue was permitted to withdraw it. All pending applications were also disposed of accordingly. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

This case involves an appeal filed by the Revenue (Pr. Commissioner of Income Tax-I) against the respondent, Sardari Lal. The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. The Revenue's counsel submitted that the Ministry of Finance, Department of Revenue, had issued Circular No. 9/2024 dated 17.09.2024, which enhanced the monetary limits for filing appeals before the Income Tax Appellate Tribunal (ITAT), High Courts, and Special Leave Petitions (SLPs) before the Supreme Court. This amendment was intended to manage litigation. The revised monetary limits were to be applied to all cases, irrespective of the tax effect, with certain exceptions. The Revenue sought to withdraw the present appeal based on this circular.

What were the issues?

1. Whether the present appeal, filed by the Revenue, should be permitted to be withdrawn in light of the revised monetary limits for filing appeals as per Circular No. 9/2024 dated 17.09.2024 issued by the Ministry of Finance, Department of Revenue. (Question of law and fact, concerning the application of departmental circulars and litigation management policies). Assessee's Contentions: The Revenue's counsel argued that Circular No. 9/2024 has enhanced the monetary limits for filing appeals before the ITAT, High Court, and SLPs before the Supreme Court. The amended circular aims to manage litigation by revising these limits. The counsel stated that the present appeal does not fall within the exceptions provided in Circular No. 5/2024 and therefore, prayed for its withdrawal. Revenue's Contentions: Not recorded in the judgment.

AI-generated summary — verify with the full judgment below

ITA-103-2022 ( 288-22

IN TH

PR. COMMIS

SARDARI LA CORAM: H

H Present: M

SANJEEV P

1.

Counse No.9/20 Ministr Taxes, before Court amende manage (O&M)

Page 1 of 3 HE HIGH COURT OF PUNJA CHANDIGAR

***

SSIONER OF INCOME TAX-I, Vs.

AL **** HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE ALO ****

Mr. Ranvijay Singh, Sr. Standing for the appellant/Revenue. None for the respondent. **** RAKASH SHARMA, J.(Oral) el for the appellant submits that 024 dated 17.09.2024 issued ry of Finance, Department of Re the monetary limits for filing o the ITAT, High Court and SLP have been enhanced and the ed and following steps have b e litigations:

AB AND HARYANA AT RH ITA-103-2022 (O&M) Date of Decision: 15.10.2024 , JALANDHAR . . . . Appellant . . . . Respondent NJEEV PRAKASH SHARMA OK JAIN g Counsel ) in terms of the Circular bearing by the Government of India, evenue, Central Board of Direct f the appeals by the department Ps/Appeals before the Supreme Circular No.5/2024 has been been taken with the purpose to

) 4 t

t g , t t e n o PARUL 2024.10.18 12:57 I attest to the accuracy and authenticity of this document

ITA-103-2022 ( h fo 4 S 1 2 3 r in A C to to 2. The mo Circula be filed apply t and Tri 3. In view does n learned 4. Accord as with (O&M)

Page 2 of 3 “ 2. As a step towards man has been decided by the Board to re for filing of appeals in Income-tax 4.1 of the aforementioned Circular

Sl. No. Appeals/SLPs in Income-t 1. Before Income

Tax Tribunal 2. Before High Court 3. Before Supreme Court

3.

Monetary limits given in p regard to filing appeal/SLP shall be ncluding those relating to TDS/TC Act, 1961 with exceptions as per Circular No 5/2024 dated 15.03.20 o appeal/file SLP shall be taken on o the tax effect and the monetary li

odifications have come into effe ar i.e. 17.09.2024, and therefore d before the Supreme Court, Hi to the appeals pending before t ibunal, which have been directed w of aforesaid Circular No.09/202 not fall within the exception d counsel prays for withdrawal of dingly, we allow the prayer as ab drawn.

nagement of litigation, it evise the monetary limits cases as stated in Para as follows: tax matters Monetary Limit (Tax effect in Rs.) Appellate 60 lakh 2 crore 5 crore paragraph 2 above with e applicable to all cases CS under the Income-tax r paras 3.1 and 3.2 of 024, where the decision n merits, without regard imits.” ect from the date of issuance of e shall apply to SLPs/appeals to gh Court and Tribunal and also the Supreme Court, High Court d to be withdrawn. 24 dated 17.09.2024, as the case clause of Circular No.5/2024, f the appeal No.ITA-103-2022. bove, and the appeal is dismissed

f o o t e , d PARUL 2024.10.18 12:57 I attest to the accuracy and authenticity of this document

ITA-103-2022 ( 5. All pen

October 15, 20 parul 1. Wheth 2. Wheth (O&M)

Page 3 of 3 nding applications also stand disp

(SANJ 024 her speaking/reasoned?

her reportable?

posed of accordingly. JEEV PRAKASH SHARMA) JUDGE

(ALOK JAIN) JUDGE Yes/No Yes/No

PARUL 2024.10.18 12:57 I attest to the accuracy and authenticity of this document

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