•Pr. Commissioner Of Income Tax Bilaspur, District: Bilaspur,Chhattisgarh v. Aryadeep Complex Pvt. Ltd. 2Nd Floor, Ca Chamber Behind Suryachamber Vyapar Vihar Bilaspur (C.g)Aryadeep Complex Pvt. Ltd. 2Nd Floor, Ca Chamber Behind Suryacha

PRIYANKAVERMADigitally signedby PRIYANKAVERMADate: 2025.05.0618:44:08 +0530 2025:CGHC:20550-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR TAXC No. 24 of 2023 •Pr. Commissioner Of Income Tax Bilaspur, District: Bilaspur,Chhattisgarh ... Appellant versus Aryadeep Complex Pvt. Ltd. 2nd Floor, CA Chamber Behind SuryaChamber Vyapar Vihar Bilaspur (C.G)Aryadeep Complex Pvt. Ltd. 2nd Floor, CA Chamber Behind SuryaChamber Vyapar Vihar Bilaspur (C.G) ... Respondent For Appellant :Mr. Ajay Kumrani, Advocate DIVISION BENCH Hon'ble Shri Sanjay K. Agrawal & Hon'ble Shri Deepak Kumar Tiwari, JJ.Order on Board 05.05.2025 Sanjay K. Agrawal, J. 1. When case is taken for hearing learned counsel for theappellant would submit that the Government of India,Ministry of Finance has issued a new circular dated17.09.2024, in which monetary limitsfor filingIncomeTax Appeals by the department before the High Courtappellant would submit that the Government of India,Ministry of Finance has issued a new circular dated17.09.2024, in which monetary limitsfor filingIncomeTax Appeals by the department before the High Court has been enhanced to Rs.2 Crores, whereas in the presentcase the tax liability of assess is less than Rs.2 Crore.Therefore, in light of aforesaid circular dated 17/09/2024,the present appeal may be disposed of finally. 2. The said prayer appears to be fair and reasonable. 3.For ready reference, relevant paragraphs of said circular dated 17/09/2024 is quoted hereinbelow: “1. Reference is invited to CircularNo.5/2024(F.No.279/Misc.142/2007- ITJ(Pt)) dated15.03.2024 of Central Boardof Direct Taxes (the 'Board') vide whichmonetary limits for filing of income taxappeals by the Department before IncomeTax Appellate Tribunal, High Courts andSLP/appeals before Supreme Court havebeen specified. Further, exceptions to themonetary limits were also specified videparas 3.1 and 3.2 of the said Circular. 2. As a step towards management oflitigation, it has been decided by the Boardto revise the monetary limits for filing ofappeals in Income-tax cases as stated inPara 4.1 of the aforementioned Circular asfollows:- 3. Monetary limits given in paragraph 2 above 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 No 5/2024dated 15.03.2024, where the decision toappeal/file SLP shall be taken on merits,without regard to the tax effect and themonetary limits. 4. It is clarified that an appeal should notbe filed merely because the tax effect in a case exceeds the monetary limitsprescribed above. Filing of appeal in suchcases is to be decided on merits of thecase. The officers concerned shall keep inmind the overall objective of reducingunnecessary litigation and providingcertainty to taxpayers on their Income-taxassessments while taking a decisionregarding 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 to theSLPs/ appeals pending before Supreme Court/High Courts/Tribunal, which may accordingly be withdrawn. 6. The above may be brought to the notice 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 for the appellant where monetary limit (tax liability) in the presentcase is less than Rs.2 Crores therefore, in light of aforesaidcircular (Para-5) dated 17/09/2024, the instant Tax Casestands disposed of.case is less than Rs.2 Crores therefore, in light of aforesaidcircular (Para-5) dated 17/09/2024, the instant Tax Casestands disposed of. Sd/- Sd/- (Sanjay K. Agrawal) (Deepak Kumar Tiwari) Judge Judge Priyanka