COMMISSIONER OF INCOME TAX DEL vs. M/S BOEING INVESTMENTS P.LTD.

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ITA/1100/2006HC DelhiDLHC01060847200606 December 2019Bench: CASES PERTAINING TO SPL.DIVISION BENCHES1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court disposed of the appeal in light of the circular dated 08.08.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. This circular fixes the monetary limit for the Department to pursue matters before the High Court at Rs. 1,00,00,000/-. The tax effect in the present appeal, which was Rs. 27,52,754/- as per the CIT(A)'s order and confirmed by a letter from ACIT dated 20.11.2019, was found to be below the permissible tax effect limit. Therefore, the appeal was disposed of on this administrative ground, without deciding the merits of the case.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Revenue) against an order of the CIT(A) dated 14.10.1998. The income tax demand in dispute was Rs. 27,52,754/-. The appeal was listed before the Delhi High Court on 06.12.2019. The assessee is M/s Boeing Investments P.Ltd.

What were the issues?

1. Whether the present appeal, filed by the Revenue, is maintainable before the High Court given the monetary limit for tax effect stipulated by the CBDT circular dated 08.08.2019? (Question of law) Assessee's Contention: Not recorded as the matter was disposed of based on the circular. Revenue's Contention: Not recorded as the matter was disposed of based on the circular.

AI-generated summary — verify with the full judgment below

$~27 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1100/2006 COMMISSIONER OF INCOME TAX DEL ..... Appellant Through: versus M/S BOEING INVESTMENTS P.LTD. ..... Respondent Through: Ms. Kavita Jha, Mr. Vaibhav Kulkarni and Mr. Anant Mann, Advocates. CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON’BLE MS. JUSTICE REKHA PALLI O R D E R % 06.12.2019 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/-; the income tax demand of Rs. 27,52,754/-as mentioned in the order of CIT (A) dated 14.10.1998, as also the letter dated 20.11.2019 issued by ACIT, Judicial-2, New Delhi, the tax effect in the present appeal being below the permissible tax effect limit, the present appeal is disposed of. VIPIN SANGHI, J REKHA PALLI, J DECEMBER 06, 2019 nk

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