PR. COMMISSIONER OF INCOME TAX PATIALA vs. RAM GOPAL PROP M/S SHRI SHAKTI PACKERS SANGRUR

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ITA/177/2023HC Punjab & HaryanaPHHC01115233202223 January 2025Bench: MR. JUSTICE ARUN PALLI,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that both parties were in agreement (ad idem) that the appeal was not maintainable. This was based on Circular No. 09/2024, dated 17.09.2024, issued by the Central Board of Direct Taxes (CBDT), which stipulates that appeals with a tax effect below two crores are not maintainable. Consequently, the Court ordered that the present appeal be disposed of as not pressed. The reasoning is solely based on the concession made by both parties and the applicability of the CBDT circular. No decision on the merits of the original dispute was made. The operative direction was to dispose of the appeal.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Patiala (appellant/revenue) against Ram Gopal, Proprietor of M/s Shri Shakti Packers, Sangrur (respondent/assessee). The specific assessment year(s) are not mentioned in the provided text. The appeal challenges an order or action from a lower authority, but the details of that order are not specified. The amount in dispute is also not explicitly stated, but it is implied to be below a certain threshold. The procedural history is limited to the filing of the present appeal before the High Court.

What were the issues?

1. Whether the present appeal is maintainable before this Court, considering the tax effect, in light of the CBDT Circular No. 09/2024 dated 17.09.2024? (Question of law) Contentions: Assessee: The learned counsel for the respondent (assessee) submitted that as per Circular No. 09/2024, dated 17.09.2024, issued by the Central Board of Direct Taxes (CBDT), no appeal is maintainable where the tax effect is less than two crores. Therefore, the present appeal should be disposed of as not pressed. Revenue: The learned counsel for the appellant (revenue) was ad idem with the assessee's submission regarding the maintainability of the appeal based on the tax effect and the CBDT circular.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA-177-2023 (O&M)

Date of decision: 23.01.2025

Principal Commissioner of Income Tax, Patiala

….Appellant

Versus

Ram Gopal, Prop. M/s Shri Shakti Packers, Sangrur ….Respondent

CORAM: HON'BLE MR. JUSTICE ARUN PALLI

HON'BLE MRS. JUSTICE SUDEEPTI SHARMA

Present: Mr. Saurabh Kapoor, Senior Standing Counsel, for the appellant.

Ms. Radhika Suri, Senior Advocate, with Ms. Parmita Singla, Advocate, Mr. Abhinav Narang, Advocate, for the respondent

*****

ARUN PALLI, J. (Oral)

Learned counsel for the parties are ad idem that per circular No.09/2024, dated 17.09.2024, issued by the Central Board of Direct Taxes, no appeal, where the tax effect is less than two crores, is maintainable, therefore, the present appeal be disposed of, being not pressed.

Ordered accordingly.

(ARUN PALLI)

JUDGE

(SUDEEPTI SHARMA)

JUDGE 23.01.2025 Ak Sharma Whether speaking/reasoned Yes/No Whether reportable Yes/No

AMIT KUMAR 2025.01.24 13:23 I attest to the accuracy and authenticity of this document

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