ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-II, vs. SHRI GANESH PRASAD KHETAN
What did the High Court hold?
The High Court held that in view of the CBDT circular dated 11-7-2018, which stipulates a monetary limit of Rs. 50,00,000/- for filing appeals before the High Court and was made effective retrospectively, the present appeal, with a tax effect of Rs. 7,72,852/-, was not maintainable. Consequently, the appeal was dismissed. However, the Court clarified that the question of law raised in the appeal would remain open for decision in an appropriate case. The operative direction was the dismissal of the appeal.
What were the facts?
The Additional Commissioner of Income Tax, Range-II, Raipur, filed an Income Tax Appeal before the High Court of Chhattisgarh, Bilaspur. The tax effect assessed by the Department in this appeal was approximately Rs. 7,72,852/-. The Central Board of Direct Taxes (CBDT) had issued a circular on July 11, 2018, stipulating monetary limits for filing Departmental Appeals before various authorities, including the High Court. For appeals before the High Court, the monetary limit was set at Rs. 50,00,000/-. This circular was made effective retrospectively.
What were the issues?
1. Whether the Income Tax Appeal filed by the Revenue is maintainable before the High Court in light of the CBDT circular dated 11-7-2018, considering the tax effect involved. The Revenue contended that the CBDT circular dated 11-7-2018, which sets a monetary limit of Rs. 50,00,000/- for filing appeals before the High Court, and which was made effective retrospectively, should be applied. The Revenue argued that since the tax effect in the present appeal (Rs. 7,72,852/-) is below this monetary limit, the appeal should be dismissed. The judgment does not record any specific arguments from the Respondent (assessee).
AI-generated summary — verify with the full judgment below
NAFR HIGH COURT OF CHHATTISGARH, BILASPUR TAXC No. 13 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.7,72,852/-. 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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