THE PR. COMMISSIONER OF INCOME TAX -4 vs. GLENSDALE ENTERPRISES DEVELOPMENT PVT. LTD

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ITA/102/2019HC DelhiDLHC01135454201826 November 2019Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court disposed of the present appeal as not pressed. This decision was made in light of the circular dated 08.08.2019, which sets the monetary limit for the Department to pursue matters before the High Court at Rs. 1,00,00,000/-. Since the tax effect in the present case was Rs. 50,49,406/-, which is below the prescribed monetary limit, the appeal was not considered pressable by the Revenue. The Court did not decide the substantive issues of the appeal on their merits. The operative direction was to dispose of the appeal as not pressed.

What were the facts?

The appellant is the Principal Commissioner of Income Tax-4, and the respondent is Glensdale Enterprises Development Pvt. Ltd. The appeal is filed against an order of the Income Tax Appellate Tribunal (ITAT). The assessment year(s) are not specified in the provided text. The dispute concerns the tax effect, which is stated to be Rs. 50,49,406/-. The procedural history leading to this appeal is not detailed, other than it being an appeal before the High Court.

What were the issues?

The High Court had to decide whether to entertain the appeal filed by the Revenue. The primary issue revolves around the monetary limit for filing appeals by the Department before the High Court. The Revenue's contention, implicitly, is that the appeal should be heard on merits. The Respondent's position is not explicitly recorded, but the outcome suggests they did not press for a decision on merits. The relevant provision is the circular issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (Judicial Section) dated 08.08.2019, which fixes the monetary limit for appeals before the High Court at Rs. 1,00,00,000/-.

AI-generated summary — verify with the full judgment below

$~10 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 102/2019

THE PR. COMMISSIONER OF INCOME TAX -4 ..... Appellant Through: Mr. Raghvendra Singh, Senior Standing Counsel with Ms. Easha Kadian, Advocate.

versus

GLENSDALE ENTERPRISES DEVELOPMENT PVT. LTD ..... Respondent Through: Mr. M.P. Rastogi, Mr. K.N. Ahuja and Mr. Manu K. Giri, Advocates.

CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA

O R D E R %

26.11.2019 In the light of the circular dated 08.08.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (Judicial Section), Government of India, which fixes the monetary limit in respect of tax effect, inter alia, before the High Court in which the Department could pursue the matter as Rs. 1,00,00,000/- and in view of the fact that the tax effect in the present case is Rs. 50,49,406/-, the present appeal is disposed of as not pressed.

VIPIN SANGHI, J

SANJEEV NARULA, J NOVEMBER 26, 2019 nk

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