COMMISSIONER OF INCOME TAX (EXEMPTIONS) CHANDIGARH vs. M/S DAYA NAND MATH GURDASPUR

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ITA/210/2019HC Punjab & HaryanaPHHC01039998201903 October 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the Revenue's prayer for withdrawal of the appeal. The Court noted that Circular No. 9/2024, dated 17.09.2024, revised the monetary limits for filing appeals by the department before the ITAT, High Court, and Supreme Court. The revised limit for appeals before the High Court was Rs. 2 crore. The Court was informed that these modifications came into effect from the date of issuance of the circular and shall apply to appeals to be filed before the High Court. The Revenue contended that the present appeal, filed in 2019, did not fall within the exception clause of Circular No. 5/2024. Consequently, the Court allowed the withdrawal of the appeal. All pending applications were also dismissed as withdrawn.

What were the facts?

The Revenue (Income Tax Department) filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal (ITAT). The appeal was filed in the year 2019. The Revenue sought to withdraw the appeal based on a Circular No. 9/2024 issued by the Central Board of Direct Taxes, Ministry of Finance, Department of Revenue, dated 17.09.2024. This circular revised the monetary limits for filing appeals by the department before the ITAT, High Court, and Supreme Court. The revised monetary limit for filing appeals before the High Court was enhanced to Rs. 2 crore. The Revenue contended that the present appeal, filed in 2019, did not fall within the exception clauses of Circular No. 5/2024 and therefore, it should be withdrawn.

What were the issues?

1. Whether the revised monetary limits for filing appeals, as per Circular No. 9/2024, are applicable to appeals filed before the issuance of the circular, including those pending before the High Court. Assessee's Contention: The assessee did not make any specific arguments as the appeal was being withdrawn by the Revenue. The judgment does not record any arguments from the assessee's side. Revenue's Contention: The Revenue argued that in terms of Circular No. 9/2024, the monetary limits for filing appeals have been enhanced. They further submitted that the modifications have come into effect from 17.09.2024 and shall apply to appeals to be filed before the High Court. They contended that the present appeal does not fall within the exception clause of Circular No. 5/2024 and therefore, prayed for its withdrawal.

AI-generated summary — verify with the full judgment below

ITA-210-2019 ( 136 IN T

COMMISSION M/S DAYA NA 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 3 (O&M)

Page 1 of 2 THE HIGH COURT OF PUNJAB CHANDIGARH

NER OF INCOME TAX (EXEMP Vs. AND MATH GURDASPUR **** 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 3. Before Supreme Court B AND HARYANA AT H ITA-210-2019 (O&M) Date of Decision: 03.10.2024 TIONS) CHANDIGARH . . . . Appellant . . . . 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 5 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-210-2019 ( 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.

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 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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