COMMISSIONER OF INCOME TAX vs. MAMTA BHANDARI

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ITA/91/2022HC Punjab & HaryanaPHHC01052992202015 October 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE ALOK JAIN3 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal allowed the Revenue's prayer for withdrawal of the appeal. The reasoning was based on the revised monetary limits for filing appeals, as stipulated in Circular No. 9/2024 dated September 17, 2024. The Court noted that these revised limits, which enhance the threshold for appeals before the ITAT to ₹60 lakh, before the High Court to ₹2 crore, and before the Supreme Court to ₹5 crore, are applicable to all cases, including those relating to TDS/TCS under the Income-tax Act, 1961, with exceptions as per paras 3.1 and 3.2 of Circular No. 5/2024. Since the present appeal, ITA-91-2022, did not fall within the stated exceptions and the tax effect was presumably below the new enhanced limit, the Revenue was permitted to withdraw it. The operative direction was to dismiss the appeal as withdrawn. All pending applications were also disposed of accordingly.

What were the facts?

This case involves an appeal filed by the Revenue (Pr. Commissioner of Income Tax, Central), Gurugram, against the respondent, Mamta Bhandari. The appeal number is ITA-91-2022. The High Court of Punjab and Haryana at Chandigarh is hearing the matter. The Revenue's counsel submitted that the Ministry of Finance, Department of Revenue, issued Circular No. 9/2024 on September 17, 2024, enhancing the monetary limits for filing appeals by the department before the Income Tax Appellate Tribunal (ITAT), High Courts, and the Supreme Court. This amendment aims to manage litigation. The Revenue sought to withdraw the present appeal based on these revised monetary limits.

What were the issues?

1. Whether the revised monetary limits for filing appeals, as per Circular No. 9/2024 dated September 17, 2024, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, apply to the present appeal before the High Court. Assessee's Contention: The Revenue's counsel argued that the present appeal, ITA-91-2022, does not fall within the exceptions mentioned in Circular No. 5/2024 and therefore, based on the enhanced monetary limits introduced by Circular No. 9/2024, the appeal should be withdrawn. The counsel relied on Circular No. 9/2024 dated 17.09.2024 and Circular No. 5/2024 dated 15.03.2024. Revenue's Contention: Not recorded, as the Revenue is the appellant and sought withdrawal.

Which sections of the Income-tax Act were involved?

Not explicitly mentioned in the provided text, but the context relates to the filing of appeals under the Income-tax Act, 1961.

AI-generated summary — verify with the full judgment below

ITA-91-2022 (O 288-23

IN TH

PR. COMMIS GURUGRAM

MAMTA BH

CORAM: H

H Present: M

SANJEEV P

1.

Counse No.9/20 Ministr Taxes, before Court amende manage O&M) Page 1 of 3 HE HIGH COURT OF PUNJA CHANDIGAR

***

SSIONER OF INCOME TAX (C M Vs. HANDARI HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE ALO ****

Mr. Yogesh Putney, Sr. Standing for the appellant/Revenue. None for the respondent. **** RAKASH SHARMA, J.(Oral) el for the appellant submits that 024 dated 17.09.2024 issued ry of Finance, Department of Re the monetary limits for filing o the ITAT, High Court and SLP have been enhanced and the ed and following steps have b e litigations:

AB AND HARYANA AT RH ITA-91-2022 (O&M) Date of Decision: 15.10.2024 CENTRAL), . . . . Appellant . . . . Respondent NJEEV PRAKASH SHARMA OK JAIN g Counsel ) in terms of the Circular bearing by the Government of India, evenue, Central Board of Direct f the appeals by the department Ps/Appeals before the Supreme Circular No.5/2024 has been been taken with the purpose to

) 4 t

t g , t t e n o PARUL 2024.10.18 12:57 I attest to the accuracy and authenticity of this document

ITA-91-2022 (O h fo 4 S 1 2 3 r in A C to to 2. The mo Circula be filed apply t and Tri 3. In view does n learned 4. Accord as with O&M) Page 2 of 3 “ 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 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.

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. 24 dated 17.09.2024, as the case clause of Circular No.5/2024, f the appeal No.ITA-91-2022. bove, and the appeal is dismissed

f o o t e , d PARUL 2024.10.18 12:57 I attest to the accuracy and authenticity of this document

ITA-91-2022 (O 5. All pen

October 15, 20 parul 1. Wheth 2. Wheth O&M) Page 3 of 3 nding applications also stand disp

(SANJ 024 her speaking/reasoned?

her reportable?

posed of accordingly. JEEV PRAKASH SHARMA) JUDGE

(ALOK JAIN) JUDGE Yes/No Yes/No

PARUL 2024.10.18 12:57 I attest to the accuracy and authenticity of this document

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