THE PR. COMMISSIONER OF INCOME TAX-1, CHD. vs. ARSHPREET SINGH

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ITA/202/2023HC Punjab & HaryanaPHHC01130417202315 October 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE ALOK JAIN3 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal allowed the Revenue's prayer for withdrawal of the appeal. The Tribunal noted that the Revenue's counsel submitted that the case does not fall within any exception to the revised monetary limits stipulated in Circular No. 9/2024, which amends Circular No. 5/2024. Consequently, the Tribunal allowed the applications for withdrawal and dismissed the appeal as withdrawn. The operative direction was to dismiss the appeal. No issues were expressly left undecided, as the appeal was withdrawn before any decision on merits.

What were the facts?

The Revenue filed an appeal (ITA-202-2023) against an order dated 17.09.2024 passed by the Income Tax Appellate Tribunal (ITAT). The Revenue filed applications (CM-17485-CII-2024 and CM-17486-CII-2024) seeking withdrawal of its appeal. The Revenue's counsel submitted that in view of Circular No. 9/2024 issued by the Central Board of Direct Taxes (CBDT), the monetary limits for filing appeals before the ITAT, High Court, and Supreme Court have been enhanced. The Revenue contended that its case does not fall within any exception to the revised monetary limits, and therefore, it prays for withdrawal of the appeal.

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 Whether the present appeal, filed by the Revenue, should be permitted to be withdrawn in light of the revised monetary limits for filing appeals as per CBDT Circular No. 9/2024. Contentions: Assessee: The judgment does not record any specific contentions from the assessee regarding the withdrawal of the appeal. The assessee's counsel was present, but no arguments are detailed. Revenue: The Revenue argued that Circular No. 9/2024, which amends Circular No. 5/2024, has enhanced the monetary limits for filing appeals before the ITAT, High Court, and Supreme Court. The Revenue contended that its case does not fall within any exception to these revised limits and therefore, it prays for withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

None explicitly mentioned as being discussed for their merits, but the context refers to the general framework of appeals under the Income-tax Act, 1961, and the procedural aspect of withdrawal based on CBDT circulars.

AI-generated summary — verify with the full judgment below

ITA-202-2023 ( 118-1 IN TH

THE PR. COM ARSHPREET CORAM: H

H Present: M

SANJEEV P

1.

Applica been fil praying No.9/20 Taxes. 2. He sub filing o and SL (O&M)

Page 1 of 3 HE HIGH COURT OF PUNJA CHANDIGAR

CM-17485-CII-2024 MMISSIONER OF INCOME TA Vs. T SINGH **** HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE ALO **** Mr. Vaibhav Gupta, Standing Co Mr. Yogesh Putney, Sr. Standing for the appellant/Revenue. Mr. Manpreet Kanda, Advocate for the respondent. **** RAKASH SHARMA, J.(Oral) ations No.CM-17485-CII-2024 led by the appellant seeking pre g for dismissal of appeal respecti 024 dated 17.09.2024 issued b

bmits that in view of the said c of the appeals by the departmen LP/Appeals before the Supreme AB AND HARYANA AT RH & CM-17486-CII-2024 in/and ITA-202-2023 (O&M) Date of Decision: 15.10.2024 AX-1, CHD. . . . . Appellant . . . . Respondent NJEEV PRAKASH SHARMA OK JAIN ounsel for g Counsel ) & CM-17486-CII-2024 have eponement of the main case and ively in view of Circular bearing by the Central Board of Direct circular, the monetary limits for nt before the ITAT, High Court Court have been enhanced and

d ) 4 t t e d g t r t d MOHIT GOYAL 2024.10.18 14:28 I attest to the accuracy and integrity of this document

ITA-202-2023 ( the Cir been ta l t c C S 1 2 3 w a t 3 w m m 3. The mo Circula be filed apply t and Tri (O&M)

Page 2 of 3 rcular No.5/2024 has been ame aken with the purpose to manage “ 2. As a step towa litigation, it has been decided b the monetary limits for filing of cases as stated in Para 4.1 o Circular as follows: Sl. No. Appeals/SLPs in I matters 1. Before Income Tax Tribunal 2. Before High Court 3. Before Supreme Court

3.

Monetary limits given with regard to filing appeal/SLP all cases including those relatin the Income-tax Act, 1961 with ex 3.1 and 3.2 of Circular No 5/20 where the decision to appeal/file merits, without regard to the monetary limits.”

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 ended and following steps have litigations: ards management of by the Board to revise appeals in Income-tax of the aforementioned Income-tax Monetary Limit (Tax effect in Rs.) Appellate 60 lakh 2 crore 5 crore in paragraph 2 above P shall be applicable to ng to TDS/TCS under xceptions as per paras 024 dated 15.03.2024, SLP shall be taken on e tax effect and the 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.

e f o o t MOHIT GOYAL 2024.10.18 14:28 I attest to the accuracy and integrity of this document

ITA-202-2023 ( 4. In view does n learned 5. Accord No.CM 6. Conseq 7. All pen

October 15, 20 Mohit goyal 1. Whethe 2. Whethe (O&M)

Page 3 of 3 w of aforesaid Circular No.09/202 not fall within the exception d counsel prays for withdrawal of dingly, we allow the prayer a M-17485-CII-2024 & CM-17486- quently, appeal is preponed and d nding applications also stand disp

(SANJ 024 r speaking/reasoned?

Y r reportable?

Y 24 dated 17.09.2024, as the case clause of Circular No.5/2024, f the present appeal. as above, and the applications -CII-2024 stand allowed. dismissed as withdrawn. posed of accordingly. JEEV PRAKASH SHARMA) JUDGE

(ALOK JAIN) JUDGE Yes/No Yes/No

e , s MOHIT GOYAL 2024.10.18 14:28 I attest to the accuracy and integrity of this document

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