PR. COMMISSIONER OF INCOME TAX - CENTRAL vs. DINESH KUMAR AGARWAL

ITA/352/2018HC RajasthanRJHC02119421201804 September 2019Bench: MOHAMMAD RAFIQ,NARENDRA SINGH DHADDHA2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the present appeals are dismissed in light of the instructions dated 08th August, 2019, which enhanced the monetary limits for filing income tax appeals. The court noted that the appellant's counsel submitted that the monetary limit in these appeals was less than the prescribed amount. However, the operative part of the order states the appeals are dismissed 'in view of above', referring to the enhanced monetary limits. The ratio decidendi appears to be that appeals filed by the Revenue that do not meet the enhanced monetary threshold specified by the CBDT are to be dismissed. No specific finding on the merits of the original assessment or the ITAT's order is recorded, as the dismissal is based on procedural/administrative grounds related to litigation policy.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax (Revenue) against M/s Rambhajos and Dinesh Kumar Agarwal (Assessees). The appeals were before the High Court of Judicature for Rajasthan, Bench at Jaipur. The procedural history relevant to the decision is the issuance of instructions dated 08th August, 2019, in furtherance of CBDT Circular No. 3 of 2018, which enhanced the monetary limits for filing income tax appeals. The revised monetary limit for filing appeals before the High Court was Rs. 1,00,00,000.

What were the issues?

1. Whether the present appeals, filed by the Revenue, are maintainable before this Court given the revised monetary limits for filing appeals as per the CBDT instructions dated 08th August, 2019? Assessee's Contention: The learned counsel for the appellant (Revenue) submitted that the monetary limit in these appeals is less than the prescribed amount, implying the appeals are within the revised limits and thus maintainable. Revenue's Contention: The judgment does not explicitly record any arguments from the Revenue's side regarding the maintainability of the appeals. The submission noted is from the appellant (Revenue) regarding the monetary limit.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR (1) D. B. Income Tax Appeal No. 72/2019 Pr. Commissioner Of Income Tax, Central, New Central Revenue Building (Extension Building), Near Statue Circle, Janpath, Jaipur. ----Appellant Versus M/s Rambhajos, 397, First Floor, Ram Bhawan, Hanumanji Ka Rasta, Jaipur. ----Respondent Connected With (2) D. B. Income Tax Appeal No. 352/2018 Pr. Commissioner Of Income Tax - Central, New Central Revenue Building Statue Circle Jaipur (Raj) ----Appellant Versus Dinesh Kumar Agarwal, 867 Ganga Mata Ki Gali Gopal Ji Ka Rasta Johari Bazar Jaipur ----Respondent For Appellant(s) : Mr. Siddharth Bapna on behalf of Mr. Anil Mehta. For Respondent(s) : Mr. Siddharth Ranka. HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE NARENDRA SINGH DHADDHA Order 04/09/2019 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

(2 of 2) [ITA-72/2019] 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:- 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 these appeals is less than the prescribed amount. In view of above, present appeals are dismissed in the light of aforesaid instruction. Office is directed to place a copy of this order on record of connected appeal. (NARENDRA SINGH DHADDHA),J (MOHAMMAD RAFIQ),J MANOJ NARWANI /101-102

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