PR. COMMISSIONER OF INCOME TAX-1, CHANDIGARH vs. SH. ANIL TALWAR

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ITA/4/2019HC Punjab & HaryanaPHHC01148314201811 November 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal noted the submission of the learned counsel for the appellant (Revenue) regarding Circular No. 5/2024, which revised the monetary limits for filing appeals by the department before the ITAT, High Court, and Supreme Court to manage litigation. The revised limits are Rs. 60 lakh for the ITAT, Rs. 2 crore for the High Court, and Rs. 5 crore for the Supreme Court. The circular also indicated that appeals pending before these authorities may have been directed to be withdrawn. The appellant's counsel relied on this circular and stated that the case did not fall within any exception clause. Consequently, the appellant prayed for the withdrawal of the present appeal. The Tribunal accepted the prayer of the counsel for the appellant. The appeal was accordingly allowed to be withdrawn and stood dismissed as withdrawn. Any pending applications were also disposed of accordingly.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-1, Chandigarh (Revenue) against Sh. Anil Talwar (Assessee) for Assessment Year(s) not specified. The appeal challenges an order or action not detailed in the provided text. The procedural history relevant to this judgment is the issuance of Circular No. 5/2024 by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, dated 17.09.2024. This circular revised the monetary limits for filing appeals by the department before the ITAT, High Court, and Supreme Court, with the aim of managing litigation. The revised limits are Rs. 60 lakh for the ITAT, Rs. 2 crore for the High Court, and Rs. 5 crore for the Supreme Court. The circular also stated that appeals pending before these authorities may have been directed to be withdrawn.

What were the issues?

1. Whether the revised monetary limits for filing appeals, as stipulated in Circular No. 5/2024, are applicable to the present appeal, which was filed before the issuance of the circular but is pending before the High Court? (Question of law and fact, concerning the applicability of a circular). Assessee's Contention: The learned counsel for the assessee relies on Circular No. 5/2024 and submits that there is no exception to the circular's applicability in this case, and therefore, prays for the withdrawal of the appeal. Revenue's Contention: The learned counsel for the appellant (Revenue) submits that in terms of Circular No. 5/2024, the enhancement of monetary limits for filing appeals before the ITAT, High Court, and Supreme Court has been amended. The circular aims to manage litigation. The revised monetary limits are specified. The circular also states that appeals pending before these authorities may have been directed to be withdrawn. The appellant's counsel relies on the circular and states that the case does not fall within any exception clause of Circular No. 5/2024, thus praying for withdrawal of the present appeal.

Which sections of the Income-tax Act were involved?

Income-tax Act, 1961

AI-generated summary — verify with the full judgment below

213/3 IN

Principal Comm Chandigarh

Sh. Anil Talwar Chandigarh

CORAM: HON

HON

Present: Mr Dep

SANJEEV PRA

Lea Circular issued b Revenue, Centra the enhancemen before the ITAT amended and th have been taken dec app afor THE HIGH COURT OF PUNJA AT CHANDIGARH

ITA-4-20

Date of D

missioner of Income Tax-1,

Versus r, SCF-14-15, Sector 22-D,

N’BLE MR.JUSTICE SANJEE N’BLE MR. JUSTICE SANJA . Yogesh Putney, Sr. Stand partment. . Gurdeep Singh, Advocate for th ***

AKASH SHARMA, J. (ORAL) arned counsel for the appellan by the Government of India, Min al Board of Direct Taxes dated nt of monetary limits for filing o T, High Court and SLPs before he Circular No.5/2024 has been n with the purpose to manage litig “ 2. As a step towards manag cided by the Board to revise the peals in Income-tax cases as rementioned Circular as follows: AB AND HARYANA 019 (O&M) Decision : 11.11.2024

…Appellant

….Respondent EV PRAKASH SHARMA AY VASHISTH ding counsel for Income Tax he respondent. ) nt submits that in terms of the nistry of Finance, Department of 17.09.2024 bearing No.9/2024, of the appeals by the department e the Supreme Court have been n amended and following steps gations: gement of litigation, it has been e monetary limits for filing of stated in Para 4.1 of the

x e f , t n s PUSHPINDER SAINI 2024.11.13 10:47 I attest to the accuracy and integrity of this document

ITA-4-2019

Sr. No. A 1. B 2. B 3. B filin rela as p whe with 2.

The of Circular i.e. 1 before the Supr appeals pending may have been d 3.

Lea exception, as th No.5/2024. Thu 4.

Acc and the appeal s 5.

All accordingly.

November 11, 2 ps

-2-

Appeals/SLPs in Income-tax matte Before Income Tax Appellate Tribun Before High Court Before Supreme Court

3.

Monetary limits given in par ng appeal/SLP shall be applicabl ating to TDS/TCS under the Income per paras 3.1 and 3.2 of Circular ere the decision to appeal/file SL hout regard to the tax effect and the

e modifications have come into 17.09.2024, and therefore shall a reme Court, High Court and T g before the Supreme Court, H directed to be withdrawn. arned counsel relies on the circu he case does not fall within th s, he prays for withdrawal of the cordingly, we allowed the pray tands dismissed as withdrawn. l pending applications also s

(SAN

2024

Whether speaking/ reasoned Whether reportable

ers Monetary Limit (Tax effect in Rs.) nal 60 lakh 2 crore 5 crore ragraph 2 above with regard to le to all cases including those e-tax Act, 1961 with exceptions r No 5/2024 dated 15.03.2024, LP shall be taken on merits, e monetary limits.” effect from the date of issuance apply to SLPs/appeals to be filed Tribunal and also apply to the High Court and Tribunal, which ular and submits that there is no he exception clause of Circular e present appeal. yer of counsel for the appellant, stand dismissed as withdrawn NJEEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE

: Yes/No : Yes/No e d e h o r , n PUSHPINDER SAINI 2024.11.13 10:47 I attest to the accuracy and integrity of this document

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