ADDITIONAL COMMISSIONER OF INCOME TAX vs. SHRI GANESH PRASAD KHETAN
What did the High Court hold?
The High Court held that the present appeal is dismissed in view of the CBDT circular dated July 11, 2018, as the tax effect of Rs. 18,60,755/- is below the prescribed monetary limit of Rs. 50,00,000/- for appeals before the High Court. The Court noted that the circular was made effective retrospectively. While the appeal is dismissed on the ground of the monetary limit, the question of law raised in the appeal is expressly left open for decision in an appropriate case. No operative directions for remand or deletion were issued, as the appeal was dismissed on a procedural ground.
What were the facts?
The Additional Commissioner of Income Tax, Range-II, Raipur, is the petitioner, and Shri Ganesh Prasad Khetan is the respondent. The appeal concerns an assessment where the tax effect is approximately Rs. 18,60,755/-. The Central Board of Direct Taxes (CBDT) issued a circular on July 11, 2018, establishing monetary limits for filing departmental appeals. For appeals before the High Court, this limit is Rs. 50,00,000/-. The circular was made effective retrospectively. The present appeal was filed by the Revenue.
What were the issues?
1. Whether the appeal filed by the Revenue is maintainable before the High Court, considering the monetary limits prescribed by the CBDT circular dated July 11, 2018, and its retrospective effect? (Question of law) The Revenue's contention, implied by filing the appeal, is that it should be heard on merits. However, the judgment focuses on the applicability of the CBDT circular. The judgment does not record specific arguments from the respondent (assessee) regarding the maintainability of the appeal.
AI-generated summary — verify with the full judgment below
NAFR HIGH COURT OF CHHATTISGARH, BILASPUR TAXC No. 14 of 2019 • Additional Commissioner of Income Tax, Range-II, Raipur (C.G.) ---- Petitioner Versus • Shri Ganesh Prasad Khetan, Shankar Nagar, Raipur (C.G.) ---- Respondent For Petitioner Shri Amit Choudhari, Ms Naushina Ali & Shri Ajay Kumrani, Advocates Hon'ble Shri Prashant Kumar Mishra, Ag.CJ Hon'ble Shri Parth Prateem Sahu, J. Order on Board By Prashant Kumar Mishra, Ag. CJ 01/05/2019
In the present Income Tax Appeal the tax effect assessed by the Department is at about Rs.18,60,755/-. The Central Board Direct Taxes (CBDT) has issued a circular on 11-7-2018 deciding that the Department Appeals may be filed on merits before the Income Tax Appellate Tribunal, High Courts and SLPs/Appeals before the Supreme Court keeping in view the monetary limits stating further that henceforth appeals/SLPs shall not be filed in cases where the tax effect does not exceed the monetary limits provided in para 3 of the circular. For appeals before the High Court the monetary limit is Rs.50,00,000/-. The circular dated 11-7-2018 has been made effective retrospective vide para 13 thereof.
In view of the CBDT circular, since in the present appeal the tax effect is below the monetary limit, the same is dismissed. However, the question of law raised in the appeal shall remain open for decision in an appropriate case. (Prashant Kumar Mishra)
(Parth Prateem Sahu) Acting Chief Justice Judge Chandra
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