PR. COMMISSIONER OF INCOME TAX GURGAON vs. PRABHU DAYAL MEMORIAL RELIGIOUS & EDUCATIONAL ASSOCIATION

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ITA/373/2016HC Punjab & HaryanaPHHC01110582201618 October 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH2 pages
AI SummaryDismissed as withdrawn

What did the High Court hold?

The High Court allowed the prayer for withdrawal of the appeal. The Court noted that Circular No. 5/2024, effective from September 17, 2024, has revised the monetary limits for filing appeals before various authorities, including the High Court. The court observed that the present case did not fall within the exceptions provided in the circular. Consequently, the appeal was dismissed as withdrawn. The reasoning is based on the assessee's counsel's submission and the court's acceptance of the prayer for withdrawal in light of the revised monetary limits and the purpose of managing litigation. The ratio decidendi is that appeals can be withdrawn if they no longer meet the revised monetary thresholds stipulated by the government for litigation management, unless they fall under specific exceptions.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (Central), Gurgaon, against Prabhu Daya Sarai Auranga Educational Association. The assessment year(s) are not specified. The appeal challenges an order or action by the Income Tax Appellate Tribunal (ITAT), though the specific order is not detailed. The procedural history relevant to the decision is the issuance of Circular No. 5/2024 by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, which enhanced the monetary limits for filing appeals before the ITAT, High Court, and Supreme Court. These enhanced limits are Rs. 60 lakh for ITAT, Rs. 2 crore for High Courts, and Rs. 5 crore for the Supreme Court. The circular came into effect from September 17, 2024, and applies to pending appeals directed to be withdrawn.

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 Whether the present appeal, filed before the High Court, should be withdrawn in light of the revised monetary limits for filing appeals as per Circular No. 5/2024 dated 17.09.2024? Assessee's Contention: The assessee's counsel submitted that in terms of Circular No. 5/2024, the monetary limits for filing appeals have been enhanced. The counsel prayed for the withdrawal of the present appeal, stating that the case does not fall within the exception clause of the circular. Revenue's Contention: The judgment does not record any specific contention from the revenue. However, the revenue's counsel was present and did not oppose the withdrawal.

AI-generated summary — verify with the full judgment below

206

I Principal Com

Vs. Prabhu Daya Sarai Auranga

CORAM: H

Present M

SANJEEV P 1.

C bearing No.9 Ministry of F Taxes and C department b Supreme Cou amended and litigations:

d a a S 1 IN THE HIGH COURT OF PUN AT CHANDIGA I D mmissioner of Income Tax (Cent al Memorial Religious and Ed abad

HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN Mr. Varun Issar, Sr. Standing Co Mr. Sanjeev K. Sharma, Advocat Mr. Deepak Aggarwal, Advocate ***

RAKASH SHARMA, J.(Oral) Counsel for the appellant submi /2024 dated 17.09.2024, issued Finance, Department of Reven ustoms, the monetary limits fo before the ITAT, High Court urt have been enhanced and th d following steps have been tak “ 2. As a step towards manage decided by the Board to revise t appeals in Income-tax cases a aforementioned Circular as follo Sr. No. Appeals/SLPs in Incom ters 1. Before Income Tax Tribunal NJAB AND HARYANA ARH ITA-373-2016 (O&M) Date of Decision: 18.10.2024 tral), Gurgaon …Appellant ducational Association, Village

…Respondent NJEEV PRAKASH SHARMA NJAY VASHISTH ounsel for the appellant. te for e for the respondent.

) its that in terms of the Circular d by the Government of India, nue, Central Board of Indirect or filing of the appeals by the and SLPs/Appeals before the e Circular No.5/2024 has been ken with the purpose to manage ement of litigation, it has been the monetary limits for filing of as stated in Para 4.1 of the ows: me-tax mat- Monetary Limit (Tax effect in Rs.) Appellate 60 lakh e r , t e e n e n f e RAJESH KUMAR 2024.10.21 14:46 I attest to the accuracy and authenticity of this order/judgment. Punjab & Haryana High Court, Chandigarh.

ITA-373-2016 (O&M)

[2]

2.

Before High Court 2 crore 3. Before Supreme Court 5 crore

3.

Monetary limits given in paragraph 2 above with regard to filing appeal/SLP shall be applicable to all cases including those relating to TDS/TCS under the Income-tax Act, 1961 with exceptions as per paras 3.1 and 3.2 of Circular No 5/2024 dated 15.03.2024, where the decision to appeal/file SLP shall be taken on merits, without regard to the tax effect and the monetary limits.”

The modifications have come into effect from the date of issuance of Circular i.e. 17.09.2024, and therefore shall apply to SLPs/appeals to be filed before the Supreme Court, High Court and Tribunal and also apply to the appeals pending before the Supreme Court, High Court and Tribunal, which have been directed to be withdrawn. 3.

In view of aforesaid Circular No.09/2024 dated 17.09.2024, as the case does not fall within the exception clause of Circular No.5/2024, learned counsel prays for withdrawal of the present appeal. 4.

Accordingly, we allow the prayer as above, and the appeal is dismissed as withdrawn. 5.

All pending misc. application(s) also stand disposed of.

(SANJEEV PRAKASH SHARMA) JUDGE

(SANJAY VASHISTH)

JUDGE 18.10.2024 rajesh 1. Whether speaking/reasoned? : Yes/No 2. Whether reportable?

: Yes/No RAJESH KUMAR 2024.10.21 14:46 I attest to the accuracy and authenticity of this order/judgment. Punjab & Haryana High Court, Chandigarh.

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