Ita/213/2023 Of The Pr. Commissioner Of Income Tax1, Chandigarh v. Gurmail Singh Since Deceased

ITA-213-2023 ([O&M)] Page 1 of 3 118-2 IN THE HIGH COURT OF PUNJACHANDIGARB AND HARYANA AT H CM-17854-CII-2024& CM-17855-CII-2024 in/andITA-213-2023 (O&M)Date of Decision: 15.10.2024 THE PR. COMMISSIONER OF INCOME TAX-1, CHD. . . . . AppellantVs.LATE GURM AIL SINGH THROUGH ARSHPREET SINGH, LEGAL HEIR . . . . Respondent **** CORAM: HHON’BLE MR. JUSTICE SANON’BLE MR. JUSTICE ALOJEEV PRAKASH SHARMAK JAIN **** Present: MoMr. Yogesh Putney, Sr. Standingunsel for Counsel f Mff **** SANJEEV PRAKASH SHARMA, J.(Oral) 1.Applications No.CM-17854-CII-2024 & CM-17855-CII-2024 havebeen filed by the appellant seeking preponement of the main case andpraying for dismissal of appeal respectively in view of Circular bearingNo.9/2024 dated 17.09.2024 issued by the Central Board of DirectTaxes. 2.He subcircular, the monetary limits forfiling of the appeals by the department before the ITAT, High Courtand SLP/Appeals before the Supreme Court have been enhanced andfiling of the appeals by the department before the ITAT, High Courtand SLP/Appeals before the Supreme Court have been enhanced and Page 2 of 3 the Circular No.5/2024 has been amended and following steps havebeen taken with the purpose to manage litigations: “ 2. As a step towalitigation, it has been decided brds management of y the Board to revise tche monetary limits for filing of ases as stated in Para 4.1 oC w3. Monetary limits given ith regard to filing appeal/SLPa ll cases including those relatinthe Income-tax Act, 1961 with ex3.1 and 3.2 of Circular No 5/20in paragraph 2 above shall be applicable to g to TDS/TCS under ceptions as per paras 24 dated 15.03.2024, wmhere the decision to appeal/fileerits, without regard to the SLP shall be taken on tax effect and the monetary limits.” 3.The modifications have come into effect from the date of issuance ofCircular i.e. 17.09.2024, and therefore shall apply to SLPs/appeals tobe filedgh Court and Tribunal and alsoapply t before the Supreme Court, Hio the appeals pending before the Supreme Court, High Courtand Tribunal, which have been directed to be withdrawn. ITA-213-2023 ([O&M)] Page 3 of 3 4.In view of aforesaid Circular No.09/2024 dated 17.09.2024, as the casedoes nclause of Circular No.5/2024,learnedot fall within the exception counsel prays for withdrawal ofdoes nclause of Circular No.5/2024,learnedot fall within the exception counsel prays for withdrawal of 5.Accordingly, we allow the prayer as a.CM-17854-CII-2024 & CM-17855-CIICM-17854-CII-2024 & CM-17855-CII 6.Consequently, appeal is preponed and d 7.All pending applications also stand disp (SANJEEV PRAKASH SHARMA) JUDGE (ALOK JAIN) JUDGE October 15, 2024 Mohit goyal 1. Whether speaking/reasoned? Yes/No2. Whether reportable? Yes/No