THE COMMISSIONER OF INCOME TAX vs. M/S MANAV MANGAL SOCIETY

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ITA/98/2022HC Punjab & HaryanaPHHC01001440202206 March 2025Bench: MR. JUSTICE ARUN PALLI,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the application for dismissal of the appeal. The Court noted that the appellant's counsel submitted that as per Circulars No. 05/2024 and 09/2024, no appeal where the tax effect is less than two crores is maintainable. Consequently, the appellant requested that the present appeal be dismissed as not pressed. The Court found the reasons set out in the application, supported by an affidavit, to be valid. Accordingly, the appeal was taken on board and dismissed as not pressed. The operative direction was the dismissal of the appeal.

What were the facts?

The Commissioner of Income Tax (Exemptions), Chandigarh, filed an appeal (ITA-98-2022) against M/s Manav Mangal Society. The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. The present proceedings relate to an application for dismissal of the appeal. The appellant's counsel submitted that as per Circulars No. 05/2024 and 09/2024, appeals where the tax effect is less than two crores are not maintainable. Therefore, the appeal should be dismissed as not pressed. The High Court considered the reasons set out in the application, which were supported by an affidavit.

What were the issues?

1. Whether the appeal filed by the appellant is maintainable in light of Circulars No. 05/2024 and 09/2024, which stipulate that appeals with a tax effect below two crores are not maintainable? (Question of law) Contentions: Assessee (Respondent): The assessee did not file any specific contentions in the provided text. However, their counsel appeared and was represented. Revenue (Appellant): The revenue, through its counsel, argued that the appeal should be dismissed as not pressed, citing Circulars No. 05/2024 and 09/2024. They contended that these circulars render appeals with a tax effect below two crores not maintainable, and therefore, the present appeal falls under this category and should be dismissed.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

CM-4200-CII-2025 in/and ITA-98-2022 (O&M)

Date of decision: 06.03.2025

The Commissioner of Income Tax, (Exemptions), Chandigarh

….Appellant Versus

M/s Manav Mangal Society

….Respondent

CORAM: HON'BLE MR. JUSTICE ARUN PALLI

HON'BLE MRS. JUSTICE SUDEEPTI SHARMA

Present: Mr. Varun Issar, Senior Standing Counsel, and

Ms. Pridhi Sandhu, Junior Standing Counsel, for the applicant-appellant.

Ms. Radhika Suri, Senior Advocate, with

Mr. Abhinav Narang, Advocate, and

Ms. Parnika Singla, Advocate, for the respondent.

ARUN PALLI, J. (Oral)

This is an application for dismissal of the appeal, in view of Circulars No.05/2024 and 09/2024.

Learned counsel for the applicant-appellant submits that per Circulars No. 05/2024 and 09/2024 (ibid), which are taken on record as R-6 and R-7, no appeal, where the tax effect is less than two crores, is maintainable, therefore, the present appeal be dismissed, being not pressed.

For the reasons set out in the application, which are duly supported by an affidavit, the same is allowed. Accordingly, the appeal is taken on board, and the same is dismissed, as not pressed.

(ARUN PALLI)

JUDGE

(SUDEEPTI SHARMA)

JUDGE 06.03.2025 Ak Sharma Whether speaking/reasoned Yes/No Whether reportable Yes/No

AMIT KUMAR 2025.03.10 09:32 I attest to the accuracy and authenticity of this document

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