THE PR. COMMISSIONER OF INCOME TAX LUDHIANA vs. IQBAL SINGH GUMBAR

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ITA/19/2017HC Punjab & HaryanaPHHC01117380201712 March 2025Bench: MR. JUSTICE ARUN PALLI,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court accepted the submission made by the learned counsel for the appellant (Revenue). It was acknowledged that the tax effect in the appeal was less than Rs. 2 Crore and did not fall under any exceptions. Therefore, the Court found the appeal to be not maintainable. The appeal was disposed of as not pressed, meaning no decision was made on the merits of the case. The operative direction was to dispose of the appeal accordingly. No issues were expressly left undecided as the appeal was withdrawn.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (Central), Ludhiana (the Revenue) against an order concerning Shri Iqbal Singh Gumbar (the assessee). The specific assessment year(s) and the order or action under challenge are not detailed in the provided text. The procedural history is limited to the filing of the appeal by the Revenue. The amount in dispute is not explicitly stated, but the tax effect is mentioned as being less than Rs. 2 Crore.

What were the issues?

The Tribunal was not required to decide any substantive issues on merits. The sole point before the Court was whether the appeal filed by the Revenue was maintainable. The Revenue, through its counsel, argued that the tax effect in the present appeal is less than Rs. 2 Crore and the matter does not fall within any of the exceptions stipulated in Circular No. 09/2024 read with Circular No. 5/2024. Consequently, the Revenue contended that the appeal would no longer be maintainable and should be disposed of as not pressed. No arguments were recorded for the assessee.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.19 of 2017 (O&M) Date of Decision :12.03.2025 Principal Commissioner of Income Tax (Central), Ludhiana ......Appellant Versus Shri Iqbal Singh Gumbar ...... Respondent CORAM: HON'BLE MR.JUSTICE ARUN PALLI HON'BLE MRS.JUSTICE SUDEEPTI SHARMA Present : Mr. Varun Issar, Sr. Standing Counsel for the appellant. ARUN PALLI, J.

(Oral)

: Learned counsel for the appellant, as always, fairly submits that the tax effect in the present appeal, filed by the Revenue, per the Circular No.09/2024 dated 17.09.2024 read with circular No.5/2024 dated 15.03.2024, is less than Rs.2 Crore and the matter does not fall within any of the exceptions either. Accordingly, the present appeal would no longer be maintainable and, therefore, the same be disposed of as not pressed. Ordered accordingly. (ARUN PALLI) JUDGE (SUDEEPTI SHARMA) JUDGE 12.03.2025 Manoj Bhutani Whether speaking/reasoned Yes/No Whether reportable Yes/No MANOJ KUMAR 2025.03.12 19:05 I attest to the accuracy and authenticity of this document

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