PR. COMMISSIONER OF INCOME TAX-1, LUDHIANA vs. SUNIL KHULLAR

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ITA/153/2023HC Punjab & HaryanaPHHC01082380202329 January 2025Bench: MR. JUSTICE ARUN PALLI,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal is not maintainable in view of Circular No. 09/2024, dated 17.09.2024, which mandates that appeals with a tax effect below two crores are not maintainable. The Court noted that learned counsel for both the appellant (Revenue) and the respondent (assessee) were ad idem (in agreement) on this point. Consequently, the application for dismissal of the main case was allowed, and the appeal was dismissed as not pressed. The Court did not decide on the merits of the original dispute, as the appeal was withdrawn by the appellant based on the circular. No issues were expressly left undecided.

What were the facts?

The case involves an appeal filed by the Principal Commissioner of Income Tax-1, Ludhiana (the Revenue) against an order concerning Shri Sunil Khullar (the assessee). The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. The specific assessment year(s) are not explicitly stated in the provided text. The procedural history involves an application for dismissal of the main appeal (ITA-153-2023) by the Revenue, citing Circular No. 09/2024 dated 17.09.2024. The parties are in agreement that the appeal should be dismissed as not pressed.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable given the tax effect, in light of Circular No. 09/2024? (Question of law) The Revenue's contention, as presented by its counsel, is that the appeal is not maintainable because the tax effect is less than two crores, as stipulated in Circular No. 09/2024. Therefore, the Revenue seeks dismissal of the appeal as not pressed. The assessee's counsel concurs with this submission. No arguments were recorded for the assessee beyond their agreement with the Revenue's position.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

CM-22963-CII-2024 in/and ITA-153-2023 (O&M)

Date of decision: 29.01.2025

Pr. Commissioner of Income Tax-1, Ludhiana

….Appellant

Versus

Shri Sunil Khullar

….Respondent

CORAM: HON'BLE MR. JUSTICE ARUN PALLI

HON'BLE MRS. JUSTICE SUDEEPTI SHARMA

Present: Mr. Ranvijay Singh, Senior Standing Counsel, for the non-applicant/appellant.

Mr. Jorawar Singh Bhasin, Advocate, and

Mr. Rajiv Sharma, Advocate, for the applicant-respondent.

****

ARUN PALLI, J. (Oral)

This is an application for dismissal of the main case, in view of Circular No.09/2024, dated 17.09.2024.

Learned counsel for the parties are ad idem that per circular No.09/2024 (ibid), which is taken on record as R-1, no appeal, where the tax effect is less than two crores, is maintainable, therefore, the present appeal be dismissed, being not pressed.

For the reasons set out in the application, which are duly supported by an affidavit, the same is allowed. Accordingly, the appeal is dismissed, as not pressed.

(ARUN PALLI)

JUDGE

(SUDEEPTI SHARMA)

JUDGE 29.01.2025 Ak Sharma Whether speaking/reasoned Yes/No Whether reportable Yes/No

AMIT KUMAR 2025.01.30 14:41 I attest to the accuracy and authenticity of this document

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