COMMISSIONER OF INCOME TAX PATIALA vs. BABA GANDHA SINGH EDUCATIONAL TRUST BARNALA

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ITA/325/2015HC Punjab & HaryanaPHHC01109968201523 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 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. Consequently, the Court ordered that the present appeal be disposed of, being not pressed. The specific findings on the merits of the original dispute, if any, were not considered or decided. The ratio decidendi is that appeals falling below the monetary threshold prescribed by a CBDT circular, and not pressed by the Revenue, will be dismissed on that procedural ground.

What were the facts?

The appeal was filed by the Commissioner of Income-Tax, Patiala (the Revenue) against Baba Gandha Singh Educational Trust, Barnala (the Assessee). The assessment year(s) are not specified in the judgment. The appeal challenges an order passed by an authority below, the details of which are not provided. The amount in dispute is also not explicitly stated, but the tax effect is mentioned as being less than two crores. The procedural history is limited to the present appeal before the High Court.

What were the issues?

1. Whether the appeal is maintainable given the tax effect, in light of CBDT Circular No. 09/2024 dated 17.09.2024? (Question of law). Assessee's Contention: The learned counsel for the respondent (Assessee) relies on CBDT Circular No. 09/2024, dated 17.09.2024, which stipulates that appeals with a tax effect below two crores are not maintainable. Therefore, the present appeal should be disposed of as not pressed. Revenue's Contention: The learned counsel for the appellant (Revenue) is ad idem with the assessee's submission regarding the applicability of the circular and the tax effect. The Revenue does not press the appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA-325-2015 (O&M)

Date of decision: 23.01.2025

The Commissioner of Income-Tax, Patiala ….Appellant

Versus

Baba Gandha Singh Educational Trust, Barnala

….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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