PR COMMISSIONER OF INCOME TAX-I CHANDIGARH vs. SH. ANIL TALWAR

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ITA/37/2019HC Punjab & HaryanaPHHC01147691201811 November 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal allowed the prayer of the counsel for the appellant (Principal Commissioner of Income Tax) to withdraw the appeal. The reasoning was based on the appellant's submission that the case did not fall within any exception to CBDT Circular No. 5/2024, which revised the monetary limits for filing appeals. The circular, dated 17.09.2024, aimed at managing litigation by enhancing monetary thresholds for appeals before the ITAT, High Court, and Supreme Court. The Tribunal noted that the modifications in the circular came into effect from its issuance date and applied to appeals pending before these authorities. Consequently, the appeal was dismissed as withdrawn. No issue was expressly left undecided.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Chandigarh, against Sh. Anil Talwar, Chandigarh. The case pertains to the assessment year(s) not explicitly stated in the provided text. The order or action under challenge is the appeal itself, and the authority that passed it is not specified, but the appeal is before the High Court. The amount in dispute is not stated. The procedural history involves the appellant's counsel seeking withdrawal of the appeal based on a circular issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (CBDT) dated 17.09.2024 (Circular No. 5/2024), which revised monetary limits for filing appeals. The counsel argued that the case did not fall within any exception to the circular.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable in light of the revised monetary limits for filing appeals as per CBDT Circular No. 5/2024? Assessee's Contentions: The assessee's counsel relied on CBDT Circular No. 5/2024, stating that the appeal should be withdrawn as the case does not fall within any exception to the circular. The counsel prayed for the withdrawal of the present appeal. Revenue's Contentions: The judgment does not record any specific contentions from the Revenue. However, the appellant (Principal Commissioner of Income Tax) is the one seeking withdrawal based on the circular.

Which sections of the Income-tax Act were involved?

Income-tax Act, 1961

AI-generated summary — verify with the full judgment below

213/4 IN

Principal Comm Chandigarh

Sh. Anil Talwar Chandigarh

CORAM: HON

HON

Present: Mr Dep

SANJEEV PRA

Lea Circular issued b Revenue, Centra the enhancemen before the ITAT amended and th have been taken dec app afor

THE HIGH COURT OF PUNJA AT CHANDIGARH

ITA-37-2

Date of D

missioner of Income Tax-1,

Versus r, SCF-14-15, Sector 22-D,

N’BLE MR.JUSTICE SANJEE N’BLE MR. JUSTICE SANJA . Yogesh Putney, Sr. Stand partment. . Gurdeep Singh, Advocate for th ***

AKASH SHARMA, J. (ORAL) arned counsel for the appellan by the Government of India, Min al Board of Direct Taxes dated nt of monetary limits for filing o T, High Court and SLPs before he Circular No.5/2024 has been n with the purpose to manage litig “ 2. As a step towards manag cided by the Board to revise the peals in Income-tax cases as rementioned Circular as follows: AB AND HARYANA 019 (O&M) Decision : 11.11.2024

…Appellant

….Respondent EV PRAKASH SHARMA AY VASHISTH ding counsel for Income Tax he respondent. ) nt submits that in terms of the nistry of Finance, Department of 17.09.2024 bearing No.9/2024, of the appeals by the department e the Supreme Court have been n amended and following steps gations: gement of litigation, it has been e monetary limits for filing of stated in Para 4.1 of the

x e f , t n s PUSHPINDER SAINI 2024.11.12 09:49 I attest to the accuracy and integrity of this document

ITA-37-2019

Sr. No. A 1. B 2. B 3. B filin rela as p whe with 2.

The of Circular i.e. 1 before the Supr appeals pending may have been d 3.

Lea exception, as th No.5/2024. Thu 4.

Acc and the appeal s 5.

All accordingly.

November 11, 2 ps

-2-

Appeals/SLPs in Income-tax matte Before Income Tax Appellate Tribun Before High Court Before Supreme Court

3.

Monetary limits given in par ng appeal/SLP shall be applicabl ating to TDS/TCS under the Income per paras 3.1 and 3.2 of Circular ere the decision to appeal/file SL hout regard to the tax effect and the

e modifications have come into 17.09.2024, and therefore shall a reme Court, High Court and T g before the Supreme Court, H directed to be withdrawn. arned counsel relies on the circu he case does not fall within th s, he prays for withdrawal of the cordingly, we allowed the pray tands dismissed as withdrawn. l pending applications also s

(SAN

2024

Whether speaking/ reasoned Whether reportable

ers Monetary Limit (Tax effect in Rs.) nal 60 lakh 2 crore 5 crore ragraph 2 above with regard to le to all cases including those e-tax Act, 1961 with exceptions r No 5/2024 dated 15.03.2024, LP shall be taken on merits, e monetary limits.” effect from the date of issuance apply to SLPs/appeals to be filed Tribunal and also apply to the High Court and Tribunal, which ular and submits that there is no he exception clause of Circular e present appeal. yer of counsel for the appellant, stand dismissed as withdrawn NJEEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE : Yes/No : Yes/No e d e h o r , n PUSHPINDER SAINI 2024.11.12 09:49 I attest to the accuracy and integrity of this document

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