PR. COMMISSIONER OF INCOME TAX-1, CHANDIGARH vs. SH. ANIL TALWAR

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ITA/62/2019HC Punjab & HaryanaPHHC01148318201811 November 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH2 pages
AI SummaryAllowed

What did the High Court hold?

The tribunal allowed the withdrawal of the appeal. The court noted that the appellant's counsel relied on the circular and stated that the case did not fall within any exceptions, thus praying for withdrawal.

What were the facts?

The appellant (Income Tax Department) sought to withdraw its appeal before the ITAT. This was based on a CBDT circular that revised monetary limits for filing appeals to manage litigation. The circular aimed to withdraw appeals pending before various forums if they fell below the enhanced monetary thresholds.

What were the issues?

Whether the appeal filed by the department should be withdrawn in light of the revised monetary limits for filing appeals as per the CBDT circular.

Which sections of the Income-tax Act were involved?

Not explicitly mentioned, but relates to the general power of appeal and withdrawal under the Income Tax Act.

AI-generated summary — verify with the full judgment below

213/5 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-62-2

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-62-2019

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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