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

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ITA/293/2015HC Punjab & HaryanaPHHC01109932201523 January 2025Bench: MR. JUSTICE ARUN PALLI,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court, acknowledging that both parties were ad idem (in agreement) regarding the applicability of CBDT Circular No. 09/2024, dated 17.09.2024, ordered that the appeal be disposed of as not pressed. The reasoning is based on the circular, which states that appeals with a tax effect below two crores are not maintainable. Therefore, the court accepted the joint submission that the appeal should not proceed on merits. The ratio decidendi is that appeals falling below the monetary limit prescribed by a CBDT circular, and where both parties agree on its non-maintainability, will be dismissed as not pressed. No specific relief was granted or denied on the merits of the original assessment, and no issue was left undecided as the appeal itself was withdrawn.

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 year(s) are not explicitly stated in the provided text. The order or action under challenge is the appeal itself, filed before the High Court. The procedural history involves the parties appearing before the High Court. The amount in dispute is not specified. The core of the matter is the maintainability 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 and the applicability of CBDT Circular No. 09/2024 dated 17.09.2024? The assessee (respondent) argued that the appeal should be disposed of as not pressed, relying on CBDT Circular No. 09/2024. This circular stipulates that appeals with a tax effect less than two crores are not maintainable. The revenue (appellant) agreed with this submission, indicating they also considered the appeal not maintainable under the said circular. No other arguments or contentions were recorded for either party.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA-293-2015 (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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