PR. COMMISSIONER OF INCOME TAX JAIPUR III vs. M/S DHANLAXMI EQUIPMENT PVT. LTD.

ITA/255/2018HC RajasthanRJHC02075209201822 October 2019Author: MOHAMMAD RAFIQ,INDRAJIT MAHANTY2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal was to be dismissed in light of the instructions dated 08th August, 2019, which were issued in furtherance of CBDT Circular No.3 of 2018. These instructions specified enhanced monetary limits for filing appeals by the Department before the High Court, which was Rs. 1,00,00,000. The learned counsel for the appellant submitted that the monetary limit in the present appeal was less than this prescribed amount. Consequently, the Court found the appeal to be not maintainable or to be dismissed on this procedural ground. The reasoning was based solely on the compliance with the monetary limits set by the CBDT for litigation management. No decision was made on the merits of the substantive tax dispute.

What were the facts?

The appellant, Pr. Commissioner of Income Tax Jaipur-III, filed an appeal before the High Court of Judicature for Rajasthan, Bench at Jaipur, against M/s Dhanlaxmi Equipment Pvt. Ltd. The appeal was filed against an order or action that is not specified in the judgment. The procedural history involves the appellant placing before the Court instructions dated 08th August, 2019, issued in furtherance of CBDT Circular No.3 of 2018. These instructions specified enhanced monetary limits for filing income tax appeals by the Department before various judicial forums, including the High Court. The appellant stated that the monetary limit in the present appeal was less than the prescribed amount.

What were the issues?

1. Whether the present appeal is maintainable before the High Court in light of the enhanced monetary limits for filing appeals prescribed by the CBDT Circular No.3 of 2018 and subsequent instructions dated 08th August, 2019? (Question of law) Contentions: Assessee: The judgment does not record any specific contentions made by the assessee. The appeal was disposed of based on the appellant's submission regarding the monetary limit. Revenue (Appellant): The revenue contended that the monetary limit in the present appeal is less than the prescribed amount as per the CBDT instructions, implying that the appeal should not have been filed or should be dismissed on this ground.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Income Tax Appeal No. 255/2018 Pr. Commissioner of Income Tax Jaipur-III, Jaipur, NCR Building, Statue Circle, C-Scheme, Jaipur ----Appellant Versus M/s Dhanlaxmi Equipment Pvt. Ltd., F-79 C, Udyog Vihar Jaitpura Chomu Road Jaipur ----Respondent For Appellant(s) : Mr. Sameer Jain. For Respondent(s) : Mr. Siddharth Ranka. HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MOHAMMAD RAFIQ

Order 22/10/2019 Learned counsel for the appellant has placed before this Court a copy of the instructions dated 08th August, 2019, issued in furtherance of the Circular No.3 of 2018 dated 11.07.2018 of the Central Board of Direct Taxes (the Board) and its amendment dated 20th August, 2018 vide which monetary limits for filing of income tax appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before the Supreme Court have been specified. Para 2 of the instructions dated 8th August, 2019, mentions that as a step towards further management of litigation, it has been decided by the Board that monetary limits for filing of appeals in income-tax cases be enhanced further through amendment in Para 3 of the Circular

(2 of 2) [ITA-255/2018] mentioned above and accordingly, the table for monetary limits specified in Para 3 of the Circular shall read as follows:- S.No. Appeals/SLPs in Income-tax matters Monetary Limit (Rs.)

Before Appellate Tribunal 50,00,000

Before High Court 1,00,00,000

Before Supreme Court 2,00,00,000 Learned counsel for the appellant submits that the monetary limit in this appeal is less than the prescribed amount. In view of above, present appeal is dismissed in the light of aforesaid instruction. (MOHAMMAD RAFIQ),J (INDRAJIT MAHANTY),CJ MANOJ NARWANI /158

Recent GST High Court judgments

Search GST case law →