THE COMMISSIONER OF INCOME TAX EXEMPTIONS CHANDIGARH vs. M/S DAYA NAND MATH

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ITA/8/2022HC Punjab & HaryanaPHHC01030117202103 October 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the monetary limits for filing appeals, as revised by Circular No. 9/2024 dated 17.09.2024, are applicable to all cases, including those relating to TDS/TCS under the Income-tax Act, 1961, with exceptions as per paragraphs 3.1 and 3.2 of Circular No. 5/2024. The court noted that the modifications came into effect from 17.09.2024 and apply to appeals to be filed before the ITAT, High Court, and Supreme Court, as well as appeals pending before these authorities. The court found that the present appeal, filed after the issuance of the circular, does not fall within the exception clause of Circular No. 5/2024. Consequently, the Revenue's prayer for withdrawal of the appeal was allowed. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The Revenue, the Commissioner of Income Tax Exemptions, Chandigarh, filed an appeal before the High Court of Punjab and Haryana at Chandigarh against M/s Daya Nand Math. The appeal was filed against an order or action of an unspecified authority, for an unspecified assessment year. The dispute pertains to the Revenue's decision to file the appeal. The procedural history involves the issuance of Circular No. 9/2024 by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, dated 17.09.2024, which revised the monetary limits for filing appeals by the department before the ITAT, High Court, and Supreme Court. The revised limits are Rs. 60 lakh for ITAT, Rs. 2 crore for High Court, and Rs. 5 crore for Supreme Court.

What were the issues?

1. Whether the revised monetary limits for filing appeals, as stipulated in Circular No. 9/2024 dated 17.09.2024, are applicable to the present appeal before the High Court, considering the case does not fall within the exception clause of Circular No. 5/2024. Contentions: Assessee: The judgment does not record any specific contentions from the assessee. Revenue: The Revenue, through its counsel, submitted that in terms of Circular No. 9/2024, the monetary limits for filing appeals have been enhanced. The Revenue argued that the revised monetary limits are applicable to appeals to be filed before the High Court and also apply to appeals pending before the High Court. The Revenue further contended that the present appeal, filed after the effective date of the circular (17.09.2024), does not fall within the exception clause of Circular No. 5/2024 and therefore, it prays for withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 1961

AI-generated summary — verify with the full judgment below

ITA-8-2022 (O& 136 IN T

THE COMMIS M/S DAYA NA 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 &M) Page 1 of 2 THE HIGH COURT OF PUNJAB CHANDIGARH

SSIONER OF INCOME TAX EXE Vs. AND MATH **** 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 3. Before Supreme Court B AND HARYANA AT H ITA-8-2022 (O&M) Date of Decision: 03.10.2024 EMPTIONS CHANDIGARH . . . . Appellant . . . . 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 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-8-2022 (O& 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 &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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