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

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ITA/15/2022HC Punjab & HaryanaPHHC01001061202215 October 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE ALOK JAIN3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeal No. ITA-15-2022 does not fall within the exception clause of Circular No. 5/2024. Consequently, the learned counsel for the appellant prayed for the withdrawal of the appeal. The Court allowed this prayer and dismissed the appeal as withdrawn. The reasoning is based on the applicability of the enhanced monetary limits introduced by Circular No. 9/2024, which revised the limits for filing appeals in income-tax cases. The Court found that the present appeal, based on the information presented and the circulars cited, did not meet the criteria for an exception. Therefore, the appeal was permitted to be withdrawn. All pending applications were also disposed of accordingly. The Court did not decide on the merits of the case.

What were the facts?

The appellant, the Principal Commissioner of Income Tax-I, filed an appeal before the High Court. The respondent is Sardari Lal. The appeal challenges an order or action that is not explicitly stated but is implied to be related to a tax matter. The procedural history involves the issuance of Circular No. 9/2024 by the Ministry of Finance, Department of Revenue, on September 17, 2024, which enhanced the monetary limits for filing appeals before the Income Tax Appellate Tribunal (ITAT), High Court, and Supreme Court. The learned counsel for the appellant submitted that these amendments were made to manage litigation. The amount in dispute is not explicitly stated but can be inferred from the monetary limits mentioned in the circulars.

What were the issues?

1. Whether the amended monetary limits for filing appeals, as per Circular No. 9/2024 dated September 17, 2024, apply to the present appeal before the High Court, and if so, does the tax effect of the appeal fall within the exception clause of Circular No. 5/2024. Assessee's Contentions: The appellant (Revenue) contended that Circular No. 9/2024, effective from September 17, 2024, has enhanced the monetary limits for filing appeals before the ITAT, High Court, and Supreme Court. The amended limits are Rs. 60 lakh for ITAT, Rs. 2 crore for High Court, and Rs. 5 crore for the Supreme Court. The appellant argued that these modifications are applicable to all cases, including those relating to TDS/TCS, with exceptions as per paras 3.1 and 3.2 of Circular No. 5/2024, where decisions are on merits without regard to tax effect. The appellant further submitted that the present case does not fall within the exception clause of Circular No. 5/2024. Revenue's Contentions: None recorded.

Which sections of the Income-tax Act were involved?

None explicitly mentioned in the provided text, other than references to Circulars.

AI-generated summary — verify with the full judgment below

ITA-15-2022 (O 288-21

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-15-2022 (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-15-2022 (O 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-15-2022. 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-15-2022 (O 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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