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

PDF · subscribers
ITA/204/2023HC Punjab & HaryanaPHHC01130429202315 October 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE ALOK JAIN3 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal allowed the application for dismissal of the appeal. The reasoning was based on the application of CBDT Circular No. 9/2024 dated 17.09.2024. The Tribunal noted that the Revenue had submitted that the case did not fall within any exception clause of Circular No. 5/2024, which was referenced by Circular No. 9/2024. Consequently, the Revenue prayed for the withdrawal of the appeal. The Tribunal accepted this prayer and allowed the application. The appeal was accordingly dismissed as withdrawn. The operative direction was to dismiss the appeal. Any pending applications were also disposed of accordingly.

What were the facts?

The appellant, the Principal Commissioner of Income Tax, filed an application (CM-17624-CII-2024) seeking dismissal of the appeal. This was in light of Circular No. 9/2024 dated 17.09.2024 issued by the Central Board of Direct Taxes (CBDT). The Revenue submitted that the said circular amended monetary limits for filing appeals. Consequently, appeals by the department before the Income Tax Appellate Tribunal, High Court, and Supreme Court have been enhanced. The judgment notes that steps have been taken to manage litigations, including amendments to monetary limits for filing appeals. The circular, effective from 17.09.2024, applies to appeals and Special Leave Petitions (SLPs) filed before the Supreme Court, High Court, and Tribunal, with specific monetary limits for each forum.

What were the issues?

1. Whether the present appeal, filed by the Revenue, is to be dismissed in view of the revised monetary limits for filing appeals as stipulated in CBDT Circular No. 9/2024 dated 17.09.2024? The Revenue argued that the aforementioned circular has enhanced the monetary limits for filing appeals before various judicial forums, including the Income Tax Appellate Tribunal, High Court, and Supreme Court. The Revenue contended that the present appeal does not fall within any exception provided in Circular No. 5/2024, which is referred to by Circular No. 9/2024. Therefore, the Revenue prayed for the withdrawal of the present appeal. The judgment does not record any arguments from the respondent/assessee.

AI-generated summary — verify with the full judgment below

ITA-204-2023 ( 105-1 IN TH

THE PR. COM ARSHPREET CORAM: H

H Present: M

SANJEEV P

1.

Applica praying dated 1 2. He sub filing o Appella Court amende manage (O&M)

Page 1 of 3 HE HIGH COURT OF PUNJA CHANDIGAR

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) ation No.CM-17624-CII-2024 h g for dismissal of appeal in view 7.09.2024 issued by the Central bmits that in view of the said c of the appeals by the depart ate Tribunal, High Court and SL have been enhanced and the ed and following steps have b e litigations: AB AND HARYANA AT RH ITA-204-2023 (O&M) Date of Decision: 15.10.2024 AX-1, CHANDIGARH . . . . Appellant . . . . Respondent NJEEV PRAKASH SHARMA OK JAIN ounsel for g Counsel ) has been filed by the appellant w of Circular bearing No.9/2024 Board of Direct Taxes. circular, the monetary limits for tment before the Income Tax LP/Appeals before the Supreme Circular No.5/2024 has been been taken with the purpose to

) 4 t t t 4 r x e n o MOHIT GOYAL 2024.10.15 17:33 I attest to the accuracy and integrity of this document

ITA-204-2023 ( 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 “ 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 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.

f o o t MOHIT GOYAL 2024.10.15 17:33 I attest to the accuracy and integrity of this document

ITA-204-2023 ( 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-17624-CII-2024 stands allowed quently, appeal stands dismissed 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 application d. as withdrawn. posed of accordingly. JEEV PRAKASH SHARMA) JUDGE

(ALOK JAIN) JUDGE Yes/No Yes/No

e , n MOHIT GOYAL 2024.10.15 17:33 I attest to the accuracy and integrity of this document

Recent GST High Court judgments

Search GST case law →