THE PR. COMMISSIONER OF INCOME TAX, GURGAON vs. RAM KUMAR

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ITA/314/2019HC Punjab & HaryanaPHHC01040053201921 January 2025Bench: MR. JUSTICE ARUN PALLI,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that since both the learned counsel for the parties are ad idem (in agreement) that the tax effect in the present appeal filed by the Revenue is less than Rs. 2 Crore, the appeal should be disposed of as not pressed. This decision is made in the wake of Circular No. 09/2024 dated 17.09.2024 read with Circular No. 5/2024 dated 15.03.2024. The operative direction is that the appeal is disposed of as not pressed. No issues were decided on merits.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Gurgaon (Revenue) against Shri Ram Kumar (assessee). The assessment year(s) are not explicitly stated. The order or action under challenge is the appeal itself, filed before the High Court. The procedural history is that the parties are in agreement regarding the tax effect in the appeal. The tax effect is stated to be less than Rs. 2 Crore.

What were the issues?

1. Whether the appeal filed by the Revenue should be disposed of as not pressed, given the tax effect is less than Rs. 2 Crore and in light of the circulars issued by the CBDT? Contentions: Assessee: Not recorded. Revenue: The Revenue's counsel agrees with the assessee's counsel that the tax effect is less than Rs. 2 Crore. Therefore, in accordance with Circular No. 09/2024 dated 17.09.2024 and Circular No. 5/2024 dated 15.03.2024, the appeal should be disposed of as not pressed.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.314 of 2019 (O&M) Date of Decision :21.01.2025 Principal Commissioner of Income Tax, Gurgaon ......Appellant Versus Shri Ram Kumar ...... Respondent CORAM: HON'BLE MR.JUSTICE ARUN PALLI HON'BLE MRS.JUSTICE SUDEEPTI SHARMA Present : Mr. Varun Issar, Sr. Standing Counsel for the appellant. Mr. J.P.Rana, Advocate for the respondent. ARUN PALLI, J.

(Oral)

: Learned counsel for the parties are ad idem that the tax effect in the present appeal filed by the Revenue is less than Rs.2 Crore. Therefore, in the wake of circular No.09/2024 dated 17.09.2024 read with circular No.5/2024 dated 15.03.2024, the appeal be disposed of as not pressed. Ordered accordingly. (ARUN PALLI) JUDGE (SUDEEPTI SHARMA) JUDGE 21.01.2025 Manoj Bhutani Whether speaking/reasoned Yes/No Whether reportable Yes/No MANOJ KUMAR 2025.01.22 10:58 I attest to the accuracy and authenticity of this document

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