Dy. Commissioner Of Income Tax, Circle- 1(1), Central Revenuebuilding, Civil Lines, Raipur Chhattisgarh v. M/S Sanjay Agrawal

Digitally signedSHYNAby SHYNA AJAYDN: cn=SHYNAAJAY,AJAYo=PERSONAL,st=Chhattisgarh,c=IN 2025:CGHC:26049-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR TAXC No. 49 of 2022 Dy. Commissioner Of Income Tax, Circle- 1(1), Central RevenueBuilding, Civil Lines, Raipur Chhattisgarh. ...Appellant(s) versus M/s Sanjay Agrawal, 35/36, 1st Floor, Millennium Plaza, GE Road,Raipur Chhattisgarh. ... Respondent(s) For Appellant(s) :Mr. Ajay Kumrani, Advocate DIVISION BENCHHon'ble Shri Sanjay K. Agrawal & Hon'ble Shri Deepak Kumar Tiwari, JJ. Order on Board 20/06/2025 Sanjay K. Agrawal, J. 1. When case is taken for hearing learned counsel for the appellant would submit that the Government of India, Ministry of Finance has issued a newcircular dated 17.09.2024, in which monetarylimitsfor filingIncomeTax Appeals by thedepartment before the High Court has beenenhanced to Rs.2 Crores, whereas in the presentcase the tax liability of assess is less than Rs.2Crore. Therefore, in light of aforesaid circulardated 17/09/2024, the present appeal may bedisposed of finally. 2. The said prayer appears to be fair and reasonable. 3. For ready reference, relevant paragraphs of saidcircular dated 17/09/2024 is quoted hereinbelow:circular dated 17/09/2024 is quoted hereinbelow: “1. Reference is invited to Circular No.5/2024(F.No.279/Misc.142/2007- ITJ(Pt)) dated15.03.2024 of CentralBoard of Direct Taxes (the 'Board') videwhich monetary limits for filing of incometax appeals by the Department beforeIncome Tax Appellate Tribunal, HighCourts and SLP/appeals beforeSupreme Court have been specified.Further, exceptions to the monetarylimits were also specified vide paras 3.1and 3.2 of the said Circular. 2. As a step towards management oflitigation, it has been decided by theBoard to revise the monetary limits forfiling of appeals in Income-tax cases as stated in Para 4.1 of the aforementionedCircular as follows:- 3. Monetary limits given in paragraph 2above with regard to filing appeal/SLPshall be applicable to all cases includingthose relating to TDS/TCS under theIncome-tax Act, 1961 with exceptions asper paras 3.1 and 3.2 of Circular No5/2024 dated 15.03.2024, where thedecision to appeal/file SLP shall be takenon merits, without regard to the tax effectand the monetary limits. 4. It is clarified that an appeal shouldnot be filed merely because the taxeffect in a case exceeds the monetarylimits prescribed above. Filing of appealin such cases is to be decided on meritsof the case. The officers concernedshall keep in mind the overall objectiveof reducing unnecessary litigation andproviding certainty to taxpayers on their Income-tax assessments while taking adecision regarding filing an appeal. 5. The modifications shall come intoeffect from the date of issue of thisCircular. This Circular will apply toSLPs/appeals to be filed henceforth inSC/HCs/Tribunal. It shall also apply tothe SLPs/ appeals pending beforeSupreme Court/High Courts/Tribunal,which may accordingly be withdrawn. 6. The above may be brought to thenotice of all concerned. 7. This issues under section 268A of the Income- tax Act, 1961. 8. Hindi version will follow.” 4. In view aforesaid submission of learned counsel forthe appellant where monetary limit (tax liability) in thepresent case is less than Rs.2 Crores therefore, inlight of aforesaid circular (Para-5) dated 17/09/2024,the instant Tax Case stands disposed of. Sd/- Sd/- (Sanjay K. Agrawal) (Deepak Kumar Tiwari) Judge Judge