THE COMMISSIONER OF INCOME TAX EXEMPTIONS CHANDIGARH vs. M/S SRI AUROBINDO SOCIO ECONOMIC AND MANAGEMENT RESEARCH INSTITUTE V

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ITA/168/2021HC Punjab & HaryanaPHHC01030096202103 October 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal allowed the Revenue's prayer for withdrawal of the appeal. The reasoning was based on the applicability of Circular No. 9/2024, dated September 17, 2024, which revised the monetary limits for filing appeals by the department. The Tribunal noted that the enhanced monetary limits are effective from the date of issuance of the circular and apply to appeals to be filed as well as those pending before the ITAT, High Court, and Supreme Court. Since the present appeal did not fall within any exception clause of Circular No. 5/2024 (which was not detailed but implied to be superseded or modified by the later circular), the Revenue was permitted to withdraw the appeal. The Tribunal also dismissed all pending applications as withdrawn. No specific finding on the merits of the original appeal was made.

What were the facts?

The appeal was filed by the Revenue against an order of the Income Tax Appellate Tribunal (ITAT). The assessee is M/s Sri Aurobindo Socio Economic and Management Institute. The Revenue's counsel submitted that a Circular No. 9/2024, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes on September 17, 2024, has enhanced the monetary limits for filing appeals by the department before the ITAT, High Court, and Supreme Court. The circular states that appeals/SLPs before the ITAT should have a tax effect of ₹60 lakh, before the High Court ₹2 crore, and before the Supreme Court ₹5 crore. The counsel further stated that these modifications are effective from the date of issuance of the circular and apply to appeals to be filed, as well as those pending before the Supreme Court, High Court, and Tribunal. The Revenue's counsel argued that the present appeal does not fall within the exception clause of Circular No. 5/2024 and therefore prayed for withdrawal.

What were the issues?

1. Whether the present appeal, filed by the Revenue, should be withdrawn in light of the revised monetary limits stipulated in Circular No. 9/2024, dated September 17, 2024, issued by the Central Board of Direct Taxes. Revenue's Contention: The Revenue contended that the monetary limits for filing appeals have been enhanced by Circular No. 9/2024, effective from September 17, 2024. The present appeal, it was argued, does not fall within any exception to these revised limits and therefore should be withdrawn. The Revenue relied on Circular No. 9/2024. Assessee's Contention: No specific contention was recorded for the assessee in the judgment.

AI-generated summary — verify with the full judgment below

ITA- 168-2021 136 IN T

THE COMMIS M/S SRI AUR RESEARCH IN CORAM: H

H Present: M

SANJEEV PR

1.

Counsel Governm Board o limits fo Court a Circular with the b fi af S 1 2 (O&M)

Page 1 of 2 THE HIGH COURT OF PUNJAB CHANDIGARH

SSIONER OF INCOME TAX EXE Vs. ROBINDO SOCIO ECONOMIC AN NSTITUTE **** HON’BLE MR. JUSTICE SANJE HON’BLE MR. JUSTICE SANJA **** Mr. Varun Issar, Sr. Standing Coun for the appellant/Revenue. **** RAKASH SHARMA, J.(Oral) l for the appellant submits that in t ment of India, Ministry of Finance of Direct Taxes dated 17.09.2024 for filing of the appeals by the de and SLPs before the Supreme C r No.5/2024 has been amended an e purpose to manage litigations: “ 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 B AND HARYANA AT H ITA- 168-2021 (O&M) Date of Decision: 03.10.2024 EMPTIONS CHANDIGARH . . . . Appellant ND MANAGEMENT . . . . Respondent EEV PRAKASH SHARMA AY VASHISTH nsel terms of the Circular issued by the e, Department of Revenue, Central bearing No.9/2024, the monetary epartment before the ITAT, High Court has been enhanced and the d following steps have been taken gement of litigation, it has e the monetary limits for as stated in Para 4.1 of the x matters Monetary Limit (Tax effect in Rs.) te Tribunal 60 lakh 2 crore

) 4 t t e l y h e n MOHIT GOYAL 2024.10.14 11:58 I attest to the accuracy and integrity of this document

ITA- 168-2021 3 r in 1 5 s m 2. The mo Circular filed be the app which h 3. In view not fall prays fo 4. Accordi withdraw 5. All pend

October 03, 202 Mohit goyal 1. Whether 2. Whether (O&M)

Page 2 of 2 3. Before Supreme Court

3.

Monetary limits given in regard to filing appeal/SLP shall be ncluding those relating to TDS/TCS u 1961 with exceptions as per paras 3. 5/2024 dated 15.03.2024, where the d shall be taken on merits, without regar monetary limits.”

odifications have come into effe r i.e. 17.09.2024, and therefore s fore the Supreme Court, High Cou eals pending before the Supreme have been directed to be withdrawn of aforesaid Circular No.09/2024 within the exception clause of Ci or withdrawal of the present appeal ingly, we allow the prayer as abov wn. ding applications also stand dismis

(SAN 24 speaking/reasoned?

Y reportable?

Y 5 crore paragraph 2 above with e applicable to all cases under the Income-tax Act, .1 and 3.2 of Circular No decision to appeal/file SLP rd to the tax effect and the ect from the date of issuance of shall apply to SLPs/appeals to be urt and Tribunal and also apply to Court, High Court and Tribunal, n. dated 17.09.2024, as the case does ircular No.5/2024, learned counsel . ve, and the appeal is dismissed as sed as withdrawn accordingly. NJEEV PRAKASH SHARMA) JUDGE

(SANJAY VASHISTH) JUDGE Yes/No Yes/No

f e o , s l s MOHIT GOYAL 2024.10.14 11:58 I attest to the accuracy and integrity of this document

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