PRINCIPAL COMMISSIONER OF INCOME TAX-I vs. M/S MAHINDRA WORLD CITY (JAIPUR) LTD.

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ITA/88/2019HC RajasthanRJHC02068302201903 October 2019Author: MOHAMMAD RAFIQ,NARENDRA SINGH DHADDHA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal. The decision was based on the instructions dated August 8, 2019, which were issued in furtherance of CBDT Circular No. 3 of 2018. These instructions enhanced the monetary limits for filing appeals by the Department. The Revenue's counsel conceded that the monetary limit in the present appeal was below the revised threshold. Therefore, the appeal was dismissed in light of these instructions. The specific monetary limit in dispute was not explicitly stated in the judgment, only that it was less than the prescribed limit for High Court appeals. No other issues were decided on merits.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-I, Jaipur (the Revenue) against M/s Mahindra World City (Jaipur) Ltd. (the Assessee). The appeal was filed before the High Court of Judicature for Rajasthan, Jaipur Bench. The Revenue's counsel submitted instructions dated August 8, 2019, issued in furtherance of CBDT Circular No. 3 of 2018. These instructions specified enhanced monetary limits for filing appeals by the Department. The counsel stated that the monetary limit in the present appeal was less than the prescribed amount.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable before the High Court given the revised monetary limits for filing appeals as per CBDT instructions. Contentions: Assessee: Not recorded. Revenue: The monetary limit for the present appeal is less than the prescribed amount as per the instructions dated August 8, 2019, issued in furtherance of CBDT Circular No. 3 of 2018, which specifies enhanced monetary limits for filing appeals before the High Court.

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.88/2019 Principal Commissioner Of Income Tax-I, New Central Revenue Building, Statue Circle, Jaipur (Raj) ----Appellant Versus M/s Mahindra World City (Jaipur) Ltd., 411, Neelkanth Road, Bhawani Singh Road, C-Scheme, Jaipur ----Respondent For Appellant(s) : Mr. Anuroop Singhi with Mr. Tarun Solanki and Mr. Amitabh Jatav HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE NARENDRA SINGH DHADDHA

Judgment 03/10/2019 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-88/2019] 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.)

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. (NARENDRA SINGH DHADDHA),J (MOHAMMAD RAFIQ),Acting CJ //Jaiman//35

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