COMMISSIONER OF INCOME TAX PATIAL vs. RAJA MALWINDER SINGH LEELA BHAWAN MAHAL, UE.

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ITA/89/2012HC Punjab & HaryanaPHHC01099457201203 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 Revenue's prayer for withdrawal of the appeal. The Court noted that Circular No. 9/2024, dated 17.09.2024, had revised the monetary limits for filing appeals before the ITAT, High Court, and Supreme Court. The revised limit for appeals before the High Court was Rs. 2 crore. The Court observed that the Revenue submitted that the present case did not fall within the exception clause of Circular No. 5/2024, which allows appeals to be decided on merits irrespective of the tax effect. Consequently, based on the revised monetary limits and the fact that the case did not fall under the exception, the Court permitted the withdrawal of the appeal. All pending applications were also dismissed as withdrawn.

What were the facts?

The appellant, Revenue, represented by the Income Tax Department, had filed an appeal before the High Court. The appeal was filed against an order concerning Raja Malwinder Singh. The Revenue sought to withdraw the appeal. The basis for this request was Circular No. 9/2024 issued 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. The revised monetary limit for appeals before the High Court was set at Rs. 2 crore. The Revenue contended that the present appeal did not fall within the exception clause of Circular No. 5/2024, which allowed appeals to be taken on merits irrespective of monetary limits.

What were the issues?

1. Whether the present appeal, filed by the Revenue, should be allowed to be withdrawn in light of Circular No. 9/2024 issued by the Central Board of Direct Taxes, which revised the monetary limits for filing appeals. (Question of law) Assessee's Contention: The assessee did not make any arguments as the appeal was being withdrawn by the Revenue. Revenue's Contention: The Revenue argued that the monetary limits for filing appeals have been enhanced by Circular No. 9/2024, effective from 17.09.2024. They submitted that the present appeal, filed before the High Court, should be permitted to be withdrawn as it does not fall within the exception clause of Circular No. 5/2024, which pertains to cases where decisions are taken on merits regardless of tax effect. They relied on Circular No. 9/2024 and Circular No. 5/2024.

AI-generated summary — verify with the full judgment below

ITA-89-2012 (O 136 IN T

COMMISSION RAJA MALW CORAM: H

H Present: M

f SANJEEV PR

1.

Counsel Governm Board o limits fo Court a Circular with the b fi af S 1 2 3 O&M) Page 1 of 2 THE HIGH COURT OF PUNJAB CHANDIGARH

NER OF INCOME TAX PATIALA Vs. WINDER SINGH **** HON’BLE MR. JUSTICE SANJE HON’BLE MR. JUSTICE SANJA **** Mr. Saurabh Kapoor, Sr. Standing C Ms. Pridhi Sandhu, Jr. Standing Co 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-89-2012 (O&M) Date of Decision: 03.10.2024 A . . . . Appellant . . . . Respondent EEV PRAKASH SHARMA AY VASHISTH Counsel with ounsel 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 11:59 I attest to the accuracy and integrity of this document

ITA-89-2012 (O r in 1 5 s th 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.

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 rega he 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 apord to the tax effect and 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 11:59 I attest to the accuracy and integrity of this document

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