PR. COMMISSIONER OF INCOME TAX JAIPUR-3 vs. SHRI KHETI LAL SHARMA HUF

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ITA/277/2018HC RajasthanRJHC02088342201822 October 2019Author: MOHAMMAD RAFIQ,INDRAJIT MAHANTY2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal filed by the Revenue was not maintainable. The Court relied on the instructions dated 08th August, 2019, issued in furtherance of CBDT Circular No. 3 of 2018, which specified enhanced monetary limits for filing appeals. Specifically, the instructions stipulated a monetary limit of Rs. 1,00,00,000 for appeals before the High Court. The Revenue's counsel conceded that the monetary limit in the present appeal was below this threshold. Consequently, the Court dismissed the appeal in light of the aforesaid instructions. The ratio decidendi is that appeals filed by the Revenue that do not meet the prescribed monetary limits for the appellate forum are liable to be dismissed without delving into the merits of the case. No specific relief was granted to the assessee, and no issue was left undecided.

What were the facts?

The Principal Commissioner of Income Tax, Jaipur-3 (the Revenue) filed an appeal before the High Court of Judicature for Rajasthan, Jaipur Bench, against an order concerning Shri Kheti Lal Sharma HUF for Assessment Year 2006-07. The appeal was filed by the Revenue. The Revenue's counsel presented instructions dated 08th August, 2019, issued in furtherance of CBDT Circular No. 3 of 2018, which specified enhanced monetary limits for filing appeals. The instructions stipulated that appeals before the High Court should have a monetary limit of Rs. 1,00,00,000. The Revenue's counsel submitted that the monetary limit in the present appeal was less than this prescribed amount.

What were the issues?

1. Whether the appeal filed by the Revenue before the High Court is maintainable in light of the revised monetary limits for filing appeals as per CBDT Circular No. 3 of 2018 and subsequent instructions dated 08th August, 2019? (Question of law) The Revenue argued that the monetary limit in the present appeal is less than the prescribed amount of Rs. 1,00,00,000 for filing appeals before the High Court, as per the instructions dated 08th August, 2019, which amended CBDT Circular No. 3 of 2018. Therefore, the appeal should be dismissed on this ground. The assessee's arguments are not recorded in the judgment.

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. 277/2018 Pr. Commissioner of Income Tax Jaipur-3, Statue Circle C- Scheme Jaipur ----Appellant Versus Shri Kheti Lal Sharma HUF, Village Sarangpura Tehsil Sanganer Jaipur AY 2006-07 ----Respondent For Appellant(s) : Mr. Sameer Jain. 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 mentioned above and accordingly, the table for monetary limits specified in Para 3 of the Circular shall read as follows:-

(2 of 2) [ITA-277/2018] S.No. Appeals/SLPs in Income-tax matters Monetary Limit (Rs.)

1.

Before Appellate Tribunal 50,00,000

2.

Before High Court 1,00,00,000

3.

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 /99

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