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205
Commissione
Krishan Lal (H
CORAM: H
Present: M
N SANJEEV P 1.
C No.9/2024, da Finance, Dep monetary lim High Court an Circular No.5 with the purpo “ d a a S 1 2 3 IN THE HIGH COURT OF PUN AT CHANDIGA I D er of Income Tax, Faridabad
Vs. HUF) through Sh. Krishan Lal HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN Mr. Varun Issar, Jr. Standing Cou None for the respondent.
***
RAKASH SHARMA, J.(Oral) Counsel for the appellant submi ated 17.09.2024, issued by the G partment of Revenue, Central its for filing of the appeals by th nd SLPs before the Supreme Co 5/2024 has been amended and f ose to manage litigations: “ 2. As a step towards manage decided by the Board to revise t appeals in Income-tax cases a aforementioned Circular as follo Sl. No. Appeals/SLPs in Incom ters 1. Before Income Tax App bunal 2. Before High Court 3. Before Supreme Court NJAB AND HARYANA ARH ITA-961-2008 (O&M) Date of Decision: 27.11.2024
…Appellant
…Respondent NJEEV PRAKASH SHARMA NJAY VASHISTH unsel for the appellant. ) its that in terms of the Circular Government of India, Ministry of Board of Direct Taxes, the he department before the ITAT, ourt have been enhanced and the following steps have been taken ement of litigation, it has been the monetary limits for filing of as stated in Para 4.1 of the ows: me-tax mat- Monetary Limit (Tax effect in Rs.) pellate Tri- 60 lakh 2 crore 5 crore
r f e , e n n f e RAJESH KUMAR 2024.11.28 12:05 I attest the accuracy and authenticity of this order/judgment.
ITA-961-2008 (O&M) [2]
Monetary limits given in paragraph 2 above with regard to filing appeal/SLP shall be 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 dated 15.03.2024, where the decision to appeal/file SLP shall be taken on merits, without regard to the tax effect and the monetary limits.”
The modifications have come into effect from the date of issuance of Circular i.e. 17.09.2024, and therefore shall apply to SLPs/appeals to be filed before the Supreme Court, High Court and Tribunal and also apply to the appeals pending before the Supreme Court, High Court and Tribunal, which have been directed to be withdrawn. 3.
In view of aforesaid Circular No.09/2024 dated 17.09.2024, as the case does not fall within the exception clause of Circular No.5/2024, learned counsel prays for withdrawal of the present appeal. 4.
Accordingly, we allow the prayer as above, and the appeal is dismissed as withdrawn. 5.
All pending applications also stand disposed of accordingly.
(SANJEEV PRAKASH SHARMA) JUDGE
(SANJAY VASHISTH) 27.11.2024
JUDGE rajesh 1. Whether speaking/reasoned? : Yes/No 2. Whether reportable?
: Yes/No RAJESH KUMAR 2024.11.28 12:05 I attest the accuracy and authenticity of this order/judgment.