THE PR. COMMISSIONER OF INCOME TAX, ROHTAK vs. M/S HARYANA STEEL AND ALLOY LIMITED, SONEPAT

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ITA/233/2019HC Punjab & HaryanaPHHC01042836201903 October 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal noted that Circular No. 9/2024, effective from 17.09.2024, has revised the monetary limits for filing appeals before the ITAT, High Court, and Supreme Court. It was observed that these revised limits apply to appeals to be filed after the issuance date and also to pending appeals before the Supreme Court, High Court, and Tribunal, with directions for withdrawal. The Tribunal found that the present case does not fall within the exception clause of Circular No. 5/2024. Consequently, the Tribunal allowed the Revenue's prayer for withdrawal of the appeal. All pending applications were also dismissed as withdrawn. No issue was expressly left undecided.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (Revenue) against M/s Haryan Steel and Alloy Limited (Assessee). The assessment year(s) are not specified. The order or action under challenge is the appeal itself, which the Revenue sought to withdraw. The procedural history involves the issuance of Circular No. 9/2024 by the Central Board of Direct Taxes, Ministry of Finance, Government of India, dated 17.09.2024, which revised the monetary limits for filing appeals by the department before the ITAT, High Court, and Supreme Court. The amount in dispute is not stated.

What were the issues?

1. Whether the revised monetary limits for filing appeals, as per Circular No. 9/2024 dated 17.09.2024, are applicable to the present appeal. The Revenue argued that in terms of Circular No. 9/2024, the monetary limits for filing appeals have been enhanced. It contended that the present appeal, filed before the High Court, does not fall within the exception clause of Circular No. 5/2024, which deals with cases where decisions on merits are taken irrespective of tax effect. Therefore, the Revenue prayed for the withdrawal of the present appeal. The Assessee's contentions are not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Not specified

AI-generated summary — verify with the full judgment below

ITA-233-2019 ( 136 IN T

THE PR. COM M/S HARYAN 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

MMISSIONER OF INCOME TAX, Vs. NA STEEL AND ALLOY LIMITE **** HON’BLE MR. JUSTICE SANJE HON’BLE MR. JUSTICE SANJA **** Ms. Gauri Neo Rampal, Sr. Standin 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-233-2019 (O&M) Date of Decision: 03.10.2024 , ROHTAK . . . . Appellant ED, SONEPAT . . . . Respondent EEV PRAKASH SHARMA AY VASHISTH ng 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-233-2019 ( 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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