THE PR. COMMISSIONER OF INCOME TAX-1, CHD. vs. LATE GURMAIL SINGH THROUGH ARSHPREET SINGH, LEGAL HEIR

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ITA/205/2023HC Punjab & HaryanaPHHC01130426202315 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 application for withdrawal of the appeal. The Court noted that Circular No. 9/2024 dated 17.09.2024, issued by the CBDT, revises the monetary limits for filing appeals. The Revenue submitted that the present case does not fall within any exception clause of Circular No. 5/2024, which deals with exceptions to the monetary limits. Based on this submission and the revised monetary limits, the Revenue prayed for the withdrawal of the appeal. The Court found merit in the prayer and accordingly allowed the application. Consequently, the appeal filed by the Revenue was dismissed as withdrawn. All pending applications were also disposed of accordingly. The Court did not decide the substantive merits of the appeal.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (Revenue) against the respondent, Late Gurmukh Singh through Arshpreet Singh, Legal Heir. The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. The Revenue filed an application for dismissal of the appeal in view of Circular No. 9/2024 dated 17.09.2024 issued by the Central Board of Direct Taxes (CBDT). The Revenue submitted that in view of this circular, the monetary limits for filing appeals by the department before the Income Tax Appellate Tribunal, High Court, and Supreme Court have been enhanced. Consequently, steps have been taken to withdraw pending litigations.

What were the issues?

1. Whether the present appeal, filed by the Revenue, is to be dismissed in light of Circular No. 9/2024 dated 17.09.2024 issued by the CBDT, which revises the monetary limits for filing appeals? Assessee's Contention: The assessee's counsel submitted that the appeal should be withdrawn in view of the aforementioned circular. The judgment does not record any specific arguments made by the assessee's counsel beyond this prayer. Revenue's Contention: The Revenue's counsel submitted that in view of Circular No. 9/2024, the monetary limits for filing appeals have been enhanced. The Revenue further submitted that the present case does not fall within the exception clause of Circular No. 5/2024, and therefore, prays for withdrawal of the present appeal.

AI-generated summary — verify with the full judgment below

ITA-205-2023 ( 105-2 IN TH

THE PR. COM LATE GURM HEIR 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. MAIL SINGH THROUGH ARSH **** 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-17595-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-205-2023 (O&M) Date of Decision: 15.10.2024 AX-1, CHD. . . . . Appellant HPREET SINGH, LEGAL . . . . 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-205-2023 ( 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-205-2023 ( 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-17595-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

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