What did the High Court hold?

The High Court allowed the Revenue's prayer for withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn.

The Revenue sought to withdraw its appeal before the High Court based on a new circular issued by the Ministry of Finance that enhanced the monetary limits for filing appeals. The case did not fall within the exceptions to the circular.

What were the issues?

The primary issue was whether the appeal filed by the Revenue was maintainable in light of the revised monetary limits for filing appeals as per the new circular.

PCIT vs Anupama Mohapatra | Orissa High Court 2023

ITA-15-2022 (O 288-21

IN TH

PR. COMMIS

SARDARI LA CORAM: H

H Present: M

SANJEEV P

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-I, Vs.

AL **** HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE ALO ****

Mr. Ranvijay Singh, 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-15-2022 (O&M) Date of Decision: 15.10.2024 , JALANDHAR . . . . 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-15-2022 (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

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-15-2022. 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-15-2022 (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

PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. ANUPAMA MOHAPATRA

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