THE PR. COMMISSIONER OF INCOME TAX1, CHANDIGARH vs. GURMAIL SINGH SINCE DECEASED

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ITA/213/2023HC Punjab & HaryanaPHHC01130420202315 October 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE ALOK JAIN3 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal allowed the applications for preponement and dismissal of the appeal. The reasoning was based on the revenue's submission that the case did not fall within any exceptions to the revised monetary limits introduced by CBDT Circular No. 9/2024, which amended Circular No. 5/2024. The revised monetary limits were intended to manage litigation and had come into effect from 17.09.2024. The Tribunal noted that the appeals to the Income Tax Appellate Tribunal (ITAT) had a revised monetary limit of Rs. 60 lakh, to the High Court of Rs. 2 crore, and to the Supreme Court of Rs. 5 crore. Since the present case did not meet any exceptions, the revenue prayed for withdrawal, which was granted. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The appellant, the Principal Commissioner of Income Tax, filed applications seeking preponement and dismissal of the main appeal, ITA-213-2023 (O&M). This action was taken in light of Circular No. 9/2024 dated 17.09.2024 issued by the Central Board of Direct Taxes (CBDT). The circular revised monetary limits for filing appeals. The revenue submitted that the case did not fall within any exceptions to the revised monetary limits. The respondent is the legal heir of Late Gurmeet Singh. The assessment years are not specified. The amount in dispute is not stated.

What were the issues?

1. Whether the present appeal, ITA-213-2023 (O&M), is to be dismissed in view of Circular No. 9/2024 dated 17.09.2024 issued by the CBDT, which revised the monetary limits for filing appeals. The Revenue argued that the case does not fall within any exceptions to the revised monetary limits stipulated in Circular No. 5/2024, as amended by Circular No. 9/2024. Therefore, the appeal should be withdrawn. The Assessee's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

ITA-213-2023 ( 118-2 IN TH

THE PR. COM LATE GURM HEIR CORAM: H

H Present: M

SANJEEV P

1.

Applica been fil praying No.9/20 Taxes. 2. He sub filing o and SL (O&M)

Page 1 of 3 HE HIGH COURT OF PUNJA CHANDIGAR

CM-17854-CII-2024 MMISSIONER OF INCOME TA Vs. MAIL SINGH THROUGH ARSH **** HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE ALO **** Mr. Vaibhav Gupta, Standing Co Mr. Yogesh Putney, Sr. Standing for the appellant/Revenue. Mr. Manpreet Kanda, Advocate for the respondent. **** RAKASH SHARMA, J.(Oral) ations No. CM-17854-CII-2024 led by the appellant seeking pre g for dismissal of appeal respecti 024 dated 17.09.2024 issued b

bmits that in view of the said c of the appeals by the departmen LP/Appeals before the Supreme AB AND HARYANA AT RH & CM-17855-CII-2024 in/and ITA-213-2023 (O&M) Date of Decision: 15.10.2024 AX-1, CHD. . . . . Appellant HPREET SINGH, LEGAL . . . . Respondent NJEEV PRAKASH SHARMA OK JAIN ounsel for g Counsel ) 4 & CM-17855-CII-2024 have eponement of the main case and ively in view of Circular bearing by the Central Board of Direct circular, the monetary limits for nt before the ITAT, High Court Court have been enhanced and

d ) 4 t t e d g t r t d MOHIT GOYAL 2024.10.18 14:28 I attest to the accuracy and integrity of this document

ITA-213-2023 ( the Cir been ta l t c C S 1 2 3 w a t 3 w m m 3. The mo Circula be filed apply t and Tri (O&M)

Page 2 of 3 rcular No.5/2024 has been ame aken with the purpose to manage “ 2. As a step towa litigation, it has been decided b the monetary limits for filing of cases as stated in Para 4.1 o Circular as follows: Sl. No. Appeals/SLPs in I matters 1. Before Income Tax Tribunal 2. Before High Court 3. Before Supreme Court

3.

Monetary limits given with regard to filing appeal/SLP all cases including those relatin the Income-tax Act, 1961 with ex 3.1 and 3.2 of Circular No 5/20 where the decision to appeal/file merits, without regard to the monetary limits.”

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 ended and following steps have litigations: ards management of by the Board to revise appeals in Income-tax of the aforementioned Income-tax Monetary Limit (Tax effect in Rs.) Appellate 60 lakh 2 crore 5 crore in paragraph 2 above P shall be applicable to ng to TDS/TCS under xceptions as per paras 024 dated 15.03.2024, SLP shall be taken on e tax effect and the 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 f o o t MOHIT GOYAL 2024.10.18 14:28 I attest to the accuracy and integrity of this document

ITA-213-2023 ( 4. In view does n learned 5. Accord CM-17 6. Conseq 7. All pen

October 15, 20 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 a 854-CII-2024 & CM-17855-CII quently, appeal is preponed and d nding applications also stand disp

(SANJ 024 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. above, and the applications No. I-2024 stand allowed. dismissed as withdrawn. posed of accordingly. JEEV PRAKASH SHARMA) JUDGE

(ALOK JAIN) JUDGE Yes/No Yes/No

e , . MOHIT GOYAL 2024.10.18 14:28 I attest to the accuracy and integrity of this document

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