PR COMMISSIONER OF INCOME TAX PANCHKULA vs. BIMLA WATI THROUGH LR DHANENDER KUMAR

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ITA/169/2019HC Punjab & HaryanaPHHC01015948201911 November 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the prayer for withdrawal of the appeal. The court noted that the Revenue's counsel submitted that the case did not fall within the exceptions provided in CBDT Circular No. 9/2024 dated 17.09.2024, which revised the monetary limits for filing appeals. Consequently, the learned counsel prayed for the withdrawal of the present appeal. The court found this submission acceptable and accordingly allowed the prayer. The appeal was dismissed as not pressed. All pending applications were also disposed of as a consequence. The court did not decide the substantive issues of the appeal on merits.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax against an order of the ITAT. The case involved Smt. Bimla Wati, through her LR Dhanender Kumar. The High Court was considering an application under Order XXII Rule 2 and 4 read with Section 151 of the CPC. The Revenue's counsel submitted that the appeal was not pressed due to a circular issued by the Central Board of Direct Taxes (CBDT) regarding monetary limits for filing appeals. The circular, dated 17.09.2024, revised the monetary limits for appeals before the ITAT, High Courts, and Supreme Court, with enhanced thresholds for tax effect. The Revenue argued that the present case did not fall within any exceptions to the revised monetary limits.

What were the issues?

1. Whether the present appeal, filed by the Revenue, should be dismissed as not pressed in light of CBDT Circular No. 9/2024 dated 17.09.2024, which revised the monetary limits for filing appeals. Assessee's Contention: The judgment does not record any specific contentions from the assessee's side regarding the merits of the appeal. However, the application filed by the proposed respondent No. 1(a) was dismissed as not pressed, with liberty to approach the court based on a will. The Revenue's counsel, citing Circular No. 9/2024, submitted that the case did not fall within the exceptions and therefore prayed for withdrawal of the appeal. Revenue's Contention: The Revenue argued that the monetary limits for filing appeals before the ITAT, High Court, and Supreme Court have been enhanced by CBDT Circular No. 9/2024. They contended that the present appeal does not fall within any of the exceptions stipulated in the circular and therefore, the appeal should not be pressed.

Which sections of the Income-tax Act were involved?

Section 151

AI-generated summary — verify with the full judgment below

ITA-169-2019 ( 101+217-1 IN T PR. COMMISS BIMLA WATI CORAM: H

H Present: M M M f M f

SANJEEV PR

CM-20074-CI

L does not pres probate on the

T section 151 C Main case 1. Counse No.9/20 Taxes, (O&M)

Page 1 of 3 THE HIGH COURT OF PUNJAB CHANDIGARH

SIONER OF INCOME TAX, PAN Vs.

I THROUGH LR DHANENDER K **** HON’BLE MR. JUSTICE SANJE HON’BLE MR. JUSTICE SANJA **** Mr. Saurabh Kapoor, Sr. Standin Ms. Pridhi Sandhu, Jr. Standing C Ms. Muskaan Gupta, Advocate for the appellant/Revenue. Mr. Pankaj Gautam, Advocate for the applicant/proposed responde **** RAKASH SHARMA, J.(Oral) II-2024 Learned counsel for the applic ss the present application as he e basis of the will executed by la The application under Order X CPC is accordingly dismissed as n el for the appellant submits that 024 dated 17.09.2024 issued b the monetary limits for filing o B AND HARYANA AT H ITA-169-2019 (O&M) Date of Decision: 11.11.2024 NCHKULA . . . . Appellant KUMAR . . . . Respondent EEV PRAKASH SHARMA AY VASHISTH ng Counsel with Counsel ent No.1(a). cant/proposed respondent No.1(a) would be always free to get a ate Smt. Bimla Wati. XXII Rule 2 and 4 read with not pressed. in terms of the Circular bearing by the Central Board of Direct f the appeals by the department

) 4

t t ) a h g t t MOHIT GOYAL 2024.11.12 17:57 I attest to the accuracy and integrity of this document

ITA-169-2019 ( before Court amende manage h fo 4 S 1 2 3 r in A C to to 2. The mo Circula be filed apply t and Tri (O&M)

Page 2 of 3 the ITAT, High Court and SL have been enhanced and the ed and following steps have b e litigations: “ 2. As a step towards man has been decided by the Board to re for filing of appeals in Income-tax 4.1 of the aforementioned Circular Sl. No. Appeals/SLPs in Income-t 1. Before Income

Tax Tribunal 2. Before High Court 3. Before Supreme Court

3.

Monetary limits given in p regard to filing appeal/SLP shall be ncluding those relating to TDS/TC Act, 1961 with exceptions as per Circular No 5/2024 dated 15.03.20 o appeal/file SLP shall be taken on o the tax effect and the monetary li

odifications have come into effe ar i.e. 17.09.2024, and therefore d before the Supreme Court, Hi to the appeals pending before t ibunal, which have been directed LP/Appeals before the Supreme Circular No.5/2024 has been been taken with the purpose to nagement of litigation, it evise the monetary limits cases as stated in Para as follows: tax matters Monetary Limit (Tax effect in Rs.) Appellate 60 lakh 2 crore 5 crore paragraph 2 above with e applicable to all cases CS under the Income-tax r paras 3.1 and 3.2 of 024, where the decision n merits, without regard imits.” ect from the date of issuance of e shall apply to SLPs/appeals to gh Court and Tribunal and also the Supreme Court, High Court d to be withdrawn.

e n o f o o t MOHIT GOYAL 2024.11.12 17:57 I attest to the accuracy and integrity of this document

ITA-169-2019 ( 3. In view does n learned 4. Accord as with 5. All pen

November 11, Mohit goyal 1. Whethe 2. Whethe (O&M)

Page 3 of 3 w of aforesaid Circular No.09/202 not fall within the exception d counsel prays for withdrawal of dingly, we allow the prayer as ab drawn. nding applications also stand disp

(SAN , 2024 r speaking/reasoned?

Y r reportable?

Y 24 dated 17.09.2024, as the case clause of Circular No.5/2024, f the present appeal. bove, and the appeal is dismissed posed of accordingly. NJEEV PRAKASH SHARMA) JUDGE

(SANJAY VASHISTH) JUDGE Yes/No Yes/No

e , d MOHIT GOYAL 2024.11.12 17:57 I attest to the accuracy and integrity of this document

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