THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH vs. M/S SEMI CONDUCTOR LABORATORY MOHALI

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ITA/202/2019HC Punjab & HaryanaPHHC01011340201903 October 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the withdrawal of the appeal. The Court noted that Circular No. 9/2024, effective from 17.09.2024, revised the monetary limits for filing appeals before the ITAT, High Court, and Supreme Court. The limit for appeals before the High Court was enhanced to Rs. 2 crore. The Court accepted the Revenue's submission that the present appeal did not fall within the exception clause of Circular No. 5/2024 and, in view of the revised monetary limits, the Revenue was praying for withdrawal. The Court allowed this prayer and dismissed the appeal as withdrawn. All pending applications were also disposed of as withdrawn.

What were the facts?

The appellant, the Commissioner of Income Tax (Exemptions), Chandigarh, filed an appeal before the High Court against an order concerning M/s Semi Conductor Laboratory Mohali. The appeal was filed for assessment year(s) not specified in the judgment. The Revenue sought to withdraw the appeal based on a Circular No. 9/2024 issued by the Central Board of Direct Taxes, Ministry of Finance, Government of India, dated 17.09.2024. This circular revised the monetary limits for filing appeals by the department before the Income Tax Appellate Tribunal (ITAT), High Court, and Supreme Court. The revised monetary limit for appeals before the High Court was increased to Rs. 2 crore. The Revenue contended that the present appeal did not fall within the exception clause of Circular No. 5/2024, which allowed appeals to be taken on merits irrespective of tax effect.

What were the issues?

1. Whether the revised monetary limits for filing appeals, as stipulated in Circular No. 9/2024 dated 17.09.2024, are applicable to the present appeal before the High Court, thereby permitting its withdrawal? The Revenue argued that the present appeal's tax effect was below the enhanced monetary limit of Rs. 2 crore for appeals before the High Court, as per Circular No. 9/2024. Therefore, the Revenue contended that the appeal should be withdrawn in light of the revised litigation management policy. The judgment does not record any specific arguments from the assessee.

AI-generated summary — verify with the full judgment below

ITA- 202-2019 136 IN T

THE COMMIS M/S SEMI CO CORAM: H

H Present: M

SANJEEV PR

1.

Counsel Governm Board o limits fo Court a Circular with the b fi af S 1 2 3 (O&M)

Page 1 of 2 THE HIGH COURT OF PUNJAB CHANDIGARH

SSIONER OF INCOME TAX (EX Vs. ONDUCTOR LABORATORY MO **** HON’BLE MR. JUSTICE SANJE HON’BLE MR. JUSTICE SANJA **** Mr. Varun Issar, Sr. Standing Coun for the appellant/Revenue. **** RAKASH SHARMA, J.(Oral) l for the appellant submits that in t ment of India, Ministry of Finance of Direct Taxes dated 17.09.2024 for filing of the appeals by the de and SLPs before the Supreme C r No.5/2024 has been amended an e purpose to manage litigations: “ 2. As a step towards manag been decided by the Board to revise filing of appeals in Income-tax cases a aforementioned Circular as follows: Sl. No. Appeals/SLPs in Income-tax 1. Before Income Tax Appella 2. Before High Court 3. Before Supreme Court B AND HARYANA AT H ITA- 202-2019 (O&M) Date of Decision: 03.10.2024 XEMPTIONS), CHANDIGARH . . . . Appellant OHALI . . . . Respondent EEV PRAKASH SHARMA AY VASHISTH nsel terms of the Circular issued by the e, Department of Revenue, Central bearing No.9/2024, the monetary epartment before the ITAT, High Court has been enhanced and the d following steps have been taken gement of litigation, it has e the monetary limits for as stated in Para 4.1 of the x matters Monetary Limit (Tax effect in Rs.) te Tribunal 60 lakh 2 crore 5 crore

) 4 t t e l y h e n MOHIT GOYAL 2024.10.14 11:58 I attest to the accuracy and integrity of this document

ITA- 202-2019 r in 1 5 s m 2. The mo Circular filed be the app which h 3. In view not fall prays fo 4. Accordi withdraw 5. All pend

October 03, 202 Mohit goyal 1. Whether 2. Whether (O&M)

Page 2 of 2

3.

Monetary limits given in regard to filing appeal/SLP shall be ncluding those relating to TDS/TCS u 1961 with exceptions as per paras 3. 5/2024 dated 15.03.2024, where the d shall be taken on merits, without regar monetary limits.”

odifications have come into effe r i.e. 17.09.2024, and therefore s fore the Supreme Court, High Cou eals pending before the Supreme have been directed to be withdrawn of aforesaid Circular No.09/2024 within the exception clause of Ci or withdrawal of the present appeal ingly, we allow the prayer as abov wn. ding applications also stand dismis

(SAN 24 speaking/reasoned?

Y reportable?

Y paragraph 2 above with e applicable to all cases under the Income-tax Act, .1 and 3.2 of Circular No decision to appeal/file SLP rd to the tax effect and the ect from the date of issuance of shall apply to SLPs/appeals to be urt and Tribunal and also apply to Court, High Court and Tribunal, n. dated 17.09.2024, as the case does ircular No.5/2024, learned counsel . ve, and the appeal is dismissed as sed as withdrawn accordingly. NJEEV PRAKASH SHARMA) JUDGE

(SANJAY VASHISTH) JUDGE Yes/No Yes/No

f e o , s l s MOHIT GOYAL 2024.10.14 11:58 I attest to the accuracy and integrity of this document

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