PR. COMMISSIONER OF INCOME TAX DELHI -5 vs. MLS KUBER PLANTERS LTD.

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ITA/1225/2018HC DelhiDLHC01159473201816 September 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 decided to dispose of the appeal as not pressed. This decision was based on a circular dated 08.08.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, which fixed 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. 4,15,425/-, which is significantly below the prescribed limit, the appeal was not pressed by the Revenue. The court did not decide on the merits of the original dispute.

What were the facts?

The appellant, Pr. Commissioner of Income Tax Delhi-5, filed an appeal before the High Court of Delhi against an order (not specified in the judgment) concerning the assessment year(s) not recorded. The respondent is MLS Kuber Planters Ltd. The dispute revolves around a tax effect of Rs. 4,15,425/-. The procedural history is that the Department has filed this 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 Revenue's contention, as implied by the court's decision, was to pursue the appeal. The judgment does not explicitly record the assessee's arguments. The core issue hinges on the monetary limit for appeals set by the Department. The Revenue's argument, implicitly, was that the appeal should be heard, despite the low tax effect. The assessee's arguments are not recorded.

AI-generated summary — verify with the full judgment below

$~43. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1225/2018

PR. COMMISSIONER OF INCOME TAX DELHI -5..... Appellant Through: Ms. Adeeba Mujahid with Mr. Ajit Sharma, Advs.

versus

MLS KUBER PLANTERS LTD.

..... Respondent

Through: Mr. P. Roy Chaudhari with Mr.

Mohan Kumar Khullar, Advs.

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

O R D E R % 16.09.2019

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.4,15,425/-, the present appeal is disposed of as not pressed.

VIPIN SANGHI, J

SANJEEV NARULA, J SEPTEMBER 16, 2019 N.Khanna

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