PR. COMMISSIONER OF INCOME TAX, JALANDHAR vs. LATA NARANG

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ITA/220/2023HC Punjab & HaryanaPHHC01141021202303 October 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal, in this case the High Court acting as an appellate authority, allowed the Revenue's prayer for withdrawal of the appeal. The reasoning was based on the applicability of CBDT Circular No. 9/2024, dated September 17, 2024, which revised the monetary limits for filing appeals. The Court noted that the modifications came into effect from September 17, 2024, and were applicable to appeals to be filed before the High Court. Since the Revenue contended that the present case did not fall within the exception clause of Circular No. 5/2024 and prayed for withdrawal, the Court found it appropriate to allow the prayer. Consequently, the appeal was dismissed as withdrawn. All pending applications were also disposed of as withdrawn. The operative direction was the withdrawal of the appeal.

What were the facts?

The appeal was filed by the Revenue (Pr. Commissioner of Income Tax, Jalandhar) against an unnamed respondent for an unspecified assessment year. The appeal was before the High Court of Punjab and Haryana at Chandigarh. The Revenue sought to withdraw the appeal based on a Circular issued by the Central Board of Direct Taxes (CBDT) dated September 17, 2024. This circular 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 increased to Rs. 2 crore. The Revenue contended that the present appeal did not fall within the exception clause of an earlier circular (Circular No. 5/2024) and therefore, should be withdrawn.

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 Whether the present appeal, filed by the Revenue, should be permitted to be withdrawn in light of the revised monetary limits stipulated in CBDT Circular No. 9/2024 dated September 17, 2024? (Question of law) The Revenue argued that the Circular No. 9/2024, effective from September 17, 2024, enhanced the monetary limits for filing appeals. It contended that the present appeal, having a tax effect presumably below the new threshold of Rs. 2 crore for High Court appeals, should be withdrawn as per the Board's decision to manage litigation. The Revenue relied on the provisions of Circular No. 9/2024 and its applicability to appeals to be filed before the High Court. The judgment does not record any specific arguments from the respondent.

Which sections of the Income-tax Act were involved?

1961

AI-generated summary — verify with the full judgment below

ITA-220-2023 ( 136 IN T

PR. COMMISS LATA NARAN 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

SIONER OF INCOME TAX, JALA Vs. NG **** HON’BLE MR. JUSTICE SANJE HON’BLE MR. JUSTICE SANJA **** Mr. Ranvijay Singh, Sr. Standing C 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-220-2023 (O&M) Date of Decision: 03.10.2024 ANDHAR . . . . Appellant . . . . Respondent EEV PRAKASH SHARMA AY VASHISTH Counsel 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-220-2023 ( 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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