The Deputy Commissioner Of Income Tax Circle-1(1), Raipurc.g v. Satpal Singh Sandhu

Digitally signed bySHUBHAM SINGHRAGHUVANSHIDate: 2025.01.2215:10:13 +0530 2025:CGHC:3642-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR TAXC No. 158 of 2024 The Deputy Commissioner of Income Tax Circle-1(1), RaipurC.G. ... Appellant versus Satpal Singh Sandhu, 151/2, Ward – 1, Sandhu Bhawan, GuruGovind Singh Marg, Heerapur, Raipur C.G., 492001 ... Respondent For Appellant For Respondent :Mr. Ajay Kumrani, Advocateappearing on behalf of Mr. AmitChoudhari, Advocate : None Division Bench Hon'ble Shri Justice Sanjay K. AgrawalHon'ble Shri Justice Sanjay Kumar Jaiswal Judgment on Board(21.01.2025) Sanjay K. Agrawal, J. 1. When case is taken for hearing, learned counsel appearingfor the appellant would submit that the Government ofIndia, Ministry of Finance has issued a new circular dated17.09.2024, in which monetary limits for filing Income TaxAppeals by the department before the High Court has beenenhanced to Rs.2 Crores, whereas in the present case, thetax liability of assess is less than Rs.2 Crore. Therefore, inlight of aforesaid circular dated 17/09/2024, the presentappeal may be disposed of finally.for the appellant would submit that the Government ofIndia, Ministry of Finance has issued a new circular dated17.09.2024, in which monetary limits for filing Income TaxAppeals by the department before the High Court has beenenhanced to Rs.2 Crores, whereas in the present case, thetax liability of assess is less than Rs.2 Crore. Therefore, inlight of aforesaid circular dated 17/09/2024, the presentappeal may be disposed of finally. 2. The said prayer appears to be fair and reasonable. 3. For ready reference, relevant paragraphs of said circulardated 17/09/2024 is quoted hereinbelow: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 Central Board of Direct Taxes(the 'Board') vide which monetary limits forfiling of income tax appeals by the Departmentbefore Income Tax Appellate Tribunal, HighCourts and SLP/appeals before Supreme Courthave been specified. Further, exceptions to themonetary limits were also specified vide paras3.1 and 3.2 of the said Circular. (F.No. 279 / Misc. 142 / 2007 -ITJ (Pt)) dated15.03.2024 of Central Board of Direct Taxes(the 'Board') vide which monetary limits forfiling of income tax appeals by the Departmentbefore Income Tax Appellate Tribunal, HighCourts and SLP/appeals before Supreme Courthave been specified. Further, exceptions to themonetary limits were also specified vide paras3.1 and 3.2 of the said Circular. 2. As a step towards management of litigation, ithas been decided by the Board to revise themonetary limits for filing of appeals in Income-tax cases as stated in Para 4.1 of thehas been decided by the Board to revise themonetary limits for filing of appeals in Income-tax cases as stated in Para 4.1 of the aforementioned Circular as follows:- 3. Monetary limits given in paragraph 2 abovewith regard to filing appeal/SLP shall beapplicable to all cases including those relatingto TDS/TCS under the Income-tax Act, 1961with exceptions as per paras 3.1 and 3.2 ofCircular No 5/2024 dated 15.03.2024, wherethe decision to appeal/file SLP shall be takenon merits, without regard to the tax effect andthe monetary limits. with regard to filing appeal/SLP shall beapplicable to all cases including those relatingto TDS/TCS under the Income-tax Act, 1961with exceptions as per paras 3.1 and 3.2 ofCircular No 5/2024 dated 15.03.2024, wherethe decision to appeal/file SLP shall be takenon merits, without regard to the tax effect andthe monetary limits. aforementioned Circular as follows:- 3. Monetary limits given in paragraph 2 abovewith regard to filing appeal/SLP shall beapplicable to all cases including those relatingto TDS/TCS under the Income-tax Act, 1961with exceptions as per paras 3.1 and 3.2 ofCircular No 5/2024 dated 15.03.2024, wherethe decision to appeal/file SLP shall be takenon merits, without regard to the tax effect andthe monetary limits. with regard to filing appeal/SLP shall beapplicable to all cases including those relatingto TDS/TCS under the Income-tax Act, 1961with exceptions as per paras 3.1 and 3.2 ofCircular No 5/2024 dated 15.03.2024, wherethe decision to appeal/file SLP shall be takenon merits, without regard to the tax effect andthe monetary limits. 4. It is clarified that an appeal should not be filedmerely because the tax effect in a case exceedsthe monetary limits prescribed above. Filing ofappeal in such cases is to be decided on meritsof the case. The officers concerned shall keep inmind the overall objective of reducingunnecessary litigation and providing certaintyto taxpayers on their Income-tax assessmentswhile taking a decision regarding filing anappeal.merely because the tax effect in a case exceedsthe monetary limits prescribed above. Filing ofappeal in such cases is to be decided on meritsof the case. The officers concerned shall keep inmind the overall objective of reducingunnecessary litigation and providing certaintyto taxpayers on their Income-tax assessmentswhile taking a decision regarding filing anappeal. 5. The modifications shall come into effect fromthe date of issue of this Circular. This Circularwill apply to SLPs/appeals to be filedhenceforth in SC/HCs/Tribunal. It shall alsoapply to the SLPs/appeals pending beforethe date of issue of this Circular. This Circularwill apply to SLPs/appeals to be filedhenceforth in SC/HCs/Tribunal. It shall alsoapply to the SLPs/appeals pending before Supreme Court/High Courts/Tribunal, whichmay accordingly be withdrawn. 6. The above may be brought to the notice of allconcerned.concerned. 7. This issues under section 268A of the Income-tax Act, 1961.tax Act, 1961. 8. Hindi version will follow. ” 4. In view aforesaid submission of learned counsel for theappellant 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.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. Sd/- Sd/- (Sanjay K. Agrawal) Judge Judge (Sanjay Kumar Jaiswal)