PR. COMMISSIONER OF INCOME TAX GURGAON vs. M/S INDO GLOBAL EDUCATION FOUNDATION

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ITA/291/2015HC Punjab & HaryanaPHHC01109930201523 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 are ad idem (in agreement) that per CBDT Circular No. 09/2024, dated 17.09.2024, no appeal where the tax effect is less than two crores is maintainable. Consequently, the Court ordered that the present appeal be disposed of as not pressed. The reasoning is solely based on the parties' consensus regarding the circular's applicability and its implications for the maintainability of the appeal. No decision on the merits of the substantive tax dispute was made. The operative direction is to dispose of the appeal accordingly.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (C), Gurgaon, against M/s Indo Global Education Foundation. The assessment years are not specified in the judgment. The appeal challenges an order or action, the nature of which is not detailed. The procedural history is limited to the present appeal before the High Court. The parties are in agreement regarding the disposal of the appeal based on a CBDT circular.

What were the issues?

1. Whether the present appeal is maintainable before the High Court, considering the tax effect, in light of CBDT Circular No. 09/2024 dated 17.09.2024? Assessee's Contention: The respondent (assessee) relies on the CBDT Circular No. 09/2024, which stipulates that appeals with a tax effect below two crores are not maintainable. They argue that the present appeal falls within this category and should therefore be disposed of. Revenue's Contention: The appellant (revenue) does not contest the applicability of the CBDT Circular No. 09/2024 and agrees with the respondent's submission that the appeal should be disposed of on this ground.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA-291-2015 (O&M)

Date of decision: 23.01.2025

Principal Commissioner of Income Tax( C), Gurgaon ….Appellant

Versus

M/s Indo Global Education Foundation

….Respondent

CORAM: HON'BLE MR. JUSTICE ARUN PALLI

HON'BLE MRS. JUSTICE SUDEEPTI SHARMA

Present: Mr. Varun Issar, 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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