PR. COMMISSIONER OF INCOME TAX-I LUDHIANA vs. DHARMINDER SHARMA

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ITA/282/2016HC Punjab & HaryanaPHHC01126686201615 October 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE ALOK JAIN3 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal allowed the prayer for withdrawal of the appeal. The reasoning was based on the issuance of Circular No. 9/2024 dated 17.09.2024, which revised the monetary limits for filing appeals before the Income Tax Tribunal, High Courts, and the Supreme Court. The circular stipulated that appeals would be filed based on enhanced tax effect thresholds. The Revenue's counsel stated that the present appeal did not fall within any exception clause of Circular No. 5/2024. Consequently, the Tribunal found no impediment to allowing the withdrawal. The operative direction was to dismiss the appeal as withdrawn. All pending applications were also disposed of accordingly.

What were the facts?

This case involves an appeal filed by the Revenue (Pr. Commissioner of Income Tax-I, Ludhiana) against the respondent, Dharminder Sharma. The appeal pertains to an assessment year not explicitly stated in the provided text. The core of the matter is the withdrawal of the appeal by the Revenue. The Revenue's counsel submitted that the Ministry of Finance, Department of Revenue, had issued Circular No. 9/2024 dated 17.09.2024, which enhanced the monetary limits for filing appeals before the Income Tax Appellate Tribunal (ITAT), High Courts, and the Supreme Court. Following this, the Revenue sought to withdraw the present appeal, as it no longer met the revised monetary threshold for litigation.

What were the issues?

1. Whether the appeal filed by the Revenue should be withdrawn in light of the revised monetary limits for filing appeals as per Circular No. 9/2024 dated 17.09.2024, issued by the Ministry of Finance, Department of Revenue. (Question of law/mixed law and fact, concerning the applicability of the circular). Contentions: Assessee: The learned counsel for the respondent (assessee) prayed for the withdrawal of the appeal, citing Circular No. 9/2024. The judgment notes that the case does not fall within any exception clause of Circular No. 5/2024. Revenue: The learned counsel for the appellant (Revenue) submitted that Circular No. 9/2024 has been issued, enhancing the monetary limits for filing appeals. Based on this, the Revenue sought to withdraw the appeal.

AI-generated summary — verify with the full judgment below

ITA-282-2016 ( 288-6

IN TH

PR. COMMIS DHARMIND CORAM: H

H Present: M

M M M

SANJEEV P

1.

Counse No.9/20 Ministr Taxes, before Court amende manage (O&M)

Page 1 of 3 HE HIGH COURT OF PUNJA CHANDIGAR

*** SSIONER OF INCOME TAX-I, Vs.

DER SHARMA **** HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE ALO **** Mr. Ranvijay Singh, Sr. Standing for the appellant/Revenue. Ms. Radhika Suri, Sr. Advocate w Ms. Parnika Singla, Advocate an Mr. Abhinav Narang, Advocate for the respondent. **** RAKASH SHARMA, J.(Oral) el for the appellant submits that 024 dated 17.09.2024 issued ry of Finance, Department of Re the monetary limits for filing o the ITAT, High Court and SLP have been enhanced and the ed and following steps have b e litigations:

AB AND HARYANA AT RH ITA-282-2016 (O&M) Date of Decision: 15.10.2024 , LUDHIANA . . . . Appellant . . . . Respondent NJEEV PRAKASH SHARMA OK JAIN g Counsel with nd ) in terms of the Circular bearing by the Government of India, evenue, Central Board of Direct f the appeals by the department Ps/Appeals before the Supreme Circular No.5/2024 has been been taken with the purpose to

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t g , t t e n o PARUL 2024.10.18 12:57 I attest to the accuracy and authenticity of this document

ITA-282-2016 ( h fo 4 S 1 2 3 r in A C to to 2. The mo Circula be filed apply t and Tri 3. In view does n learned 4. Accord as with (O&M)

Page 2 of 3 “ 2. As a step towards man has been decided by the Board to re for filing of appeals in Income-tax 4.1 of the aforementioned Circular

Sl. No. Appeals/SLPs in Income-t 1. Before Income

Tax Tribunal 2. Before High Court 3. Before Supreme Court

3.

Monetary limits given in p regard to filing appeal/SLP shall be ncluding those relating to TDS/TC Act, 1961 with exceptions as per Circular No 5/2024 dated 15.03.20 o appeal/file SLP shall be taken on o the tax effect and the monetary li

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 w of aforesaid Circular No.09/202 not fall within the exception d counsel prays for withdrawal of dingly, we allow the prayer as ab drawn.

nagement of litigation, it evise the monetary limits cases as stated in Para as follows: tax matters Monetary Limit (Tax effect in Rs.) Appellate 60 lakh 2 crore 5 crore paragraph 2 above with e applicable to all cases CS under the Income-tax r paras 3.1 and 3.2 of 024, where the decision n merits, without regard imits.” 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. 24 dated 17.09.2024, as the case clause of Circular No.5/2024, f the appeal No.ITA-282-2016. bove, and the appeal is dismissed

f o o t e , d PARUL 2024.10.18 12:57 I attest to the accuracy and authenticity of this document

ITA-282-2016 ( 5. All pen

October 15, 20 parul 1. Wheth 2. Wheth (O&M)

Page 3 of 3 nding applications also stand disp

(SANJ 024 her speaking/reasoned?

her reportable?

posed of accordingly. JEEV PRAKASH SHARMA) JUDGE

(ALOK JAIN) JUDGE Yes/No Yes/No

PARUL 2024.10.18 12:57 I attest to the accuracy and authenticity of this document

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