THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) CHANDIGARH vs. M/S MAHATMA GANDHI STATE INSTITUTE OF PUBLIC ADMINISTRATION

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ITA/271/2019HC Punjab & HaryanaPHHC01070203201903 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 prayer for withdrawal of the appeal. The Court noted that Circular No. 9/2024, effective from 17.09.2024, revised the monetary limits for filing appeals before the ITAT (Rs. 60 lakh), High Court (Rs. 2 crore), and Supreme Court (Rs. 5 crore). The revenue argued that the present case did not fall within the exception clause of Circular No. 5/2024 and therefore, the appeal should be withdrawn. The Court accepted this submission and allowed the withdrawal. Consequently, all pending applications were also dismissed as withdrawn. No decision on the merits of the original appeal was made.

What were the facts?

The appellant, the Commissioner of Income Tax (Exemptions), Chandigarh, filed an appeal against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is M/s Mahatma Gandhi State Institute of Public Administration. The appeal was filed before the High Court of Punjab and Haryana. The core of the matter revolves around the monetary limits for filing appeals by the revenue before various appellate authorities, including the ITAT and the High Court. The revenue sought to withdraw the present appeal based on a subsequent circular issued by the Central Board of Direct Taxes.

What were the issues?

1. Whether the present appeal, filed before the High Court, should be withdrawn in light of the revised monetary limits for filing appeals by the revenue as per Circular No. 9/2024 dated 17.09.2024? Assessee's Contention: The assessee (respondent) did not explicitly record any contentions in the judgment. However, the revenue's prayer for withdrawal implies the assessee would likely not object to it if the conditions for withdrawal are met. Revenue's Contention: The revenue, relying on Circular No. 9/2024 dated 17.09.2024, argued that the monetary limits for filing appeals before the ITAT, High Court, and Supreme Court have been enhanced. The revenue contended that the present appeal does not fall within the exception clause of Circular No. 5/2024 and therefore, it should be withdrawn. The revenue prayed for the withdrawal of the present appeal.

AI-generated summary — verify with the full judgment below

ITA-271-2019 ( 136 IN T

THE COMMIS M/S MAHATM ADMINISTRA 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 (O&M)

Page 1 of 2 THE HIGH COURT OF PUNJAB CHANDIGARH

SSIONER OF INCOME TAX (EX Vs. MA GANDHI STATE INSTITUTE ATION **** 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 B AND HARYANA AT H ITA-271-2019 (O&M) Date of Decision: 03.10.2024 XEMPTIONS) CHANDIGARH . . . . Appellant E OF PUBLIC . . . . 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

) 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-271-2019 ( 3 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. Before Supreme Court

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 5 crore 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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