COMMISSIONER OF INCOME TAX vs. SURESH MITTAL

PDF · subscribers
ITA-43/2010HC Delhi2019:DHC:738729 March 20192 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the tax effect in the appeals was below the limit prescribed by the prevailing notifications dated 11.07.2018. In light of this, the learned counsel for the Revenue stated that the appeals could not be pressed. The Court accepted this submission and accordingly dismissed the appeals as not pressed. The operative direction was to dismiss the appeals and cancel the next date of hearing. No specific issue regarding the merits of the assessment was decided, as the appeals were disposed of on a procedural ground related to the tax effect.

What were the facts?

These are three appeals filed by the Commissioner of Income Tax (Revenue) against the assessee Suresh Mittal in ITA 43/2010 and ITA 47/2010, and against Karan Sawhney in ITA 1499/2010. The appeals were listed for hearing. At the outset, it was pointed out that the tax effect in these appeals was below the limit prescribed by prevailing notifications dated 11.07.2018. Learned counsel for the Revenue stated that the appeals could not be pressed under these circumstances.

What were the issues?

1. Whether the Revenue can press appeals where the tax effect is below the prescribed monetary limit as per the prevailing notifications? The Revenue argued that the tax effect in these appeals was below the limit prescribed by the prevailing notifications dated 11.07.2018. Consequently, the Revenue stated that it could not press these appeals. The judgment does not record any specific arguments from the assessee's side on this point, other than the implicit acceptance of the Revenue's submission.

AI-generated summary — verify with the full judgment below

$-41, 42 & 44 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 43/2010 COMMISSIONER OF INCOME TAX Appellant versus SURESH MITTAL Respondent + ITA 47/2010 COMMISSIONER OF INCOME TAX Appellant versus SURESH MITTAL Respondent + ITA 1499/2010 CIT versus Appellant KARAN SAWHNEY Respondent Present: Mr. Ruchir Bhatia, Senior Standing Counsel for the appellant in ITA 43/2010 & 47/2010. Mr. Zoheb Hossain, Sr. Standing Counsel with Mr. Deepak Anand, Jr. Standing Counsel for appellant in ITA No.1499/2010. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE PRATEEK JALAN % ORDER 29.03.2019 2019:DHC:7387-DB

n At the outset, it is pomted out that the tax effect in these appeals is below the limit prescribed by the prevailing notifications (dated 11.07.2018). In these circumstances, the Revenue cannot press these appeals and it is so stated by learned counsel for the Revenue. In view of the above, these appeals are dismissed as not pressed The next date of 25.07.2019 in these appeals is hereby cancelled. s. ravindra bhat, j march 29, 2019 PRATEJK JALAN, J aj 2019:DHC:7387-DB

Recent GST High Court judgments

Search GST case law →