PR. COMMISSIONER OF INCOME TAX DELHI 5 vs. M/S. KUBER MEDIA LTD.

PDF · subscribers
ITA/1228/2018HC DelhiDLHC01159448201816 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 of Delhi, in 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 sets the monetary limit for the Department to pursue matters before the High Court at Rs. 1,00,00,000/-, and considering that the tax effect in the present case is Rs. 88,95,586/-, disposed of the present appeal as not pressed. The court did not decide the merits of the appeal. The ratio is that appeals with a tax effect below the stipulated monetary limit in the relevant CBDT circular are to be considered as not pressed by the Revenue.

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 concerning M/s. Kuber Media Ltd. The assessment year(s) are not specified in the judgment. The appeal challenges the decision of the Income Tax Appellate Tribunal (ITAT). The amount in dispute, referred to as tax effect, is Rs. 88,95,586/-. The procedural history leading to this appeal is not detailed, other than the fact that the Revenue is pursuing the matter before the High Court.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable before the High Court given the tax effect, in light of the CBDT circular dated 08.08.2019. The Revenue argued that the appeal is not pressed. The Revenue relied on 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 for pursuing matters before the High Court at Rs. 1,00,00,000/-. The Revenue contended that since the tax effect in the present case is Rs. 88,95,586/-, which is below the prescribed limit, the appeal should be disposed of as not pressed. The Assessee's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

$~46. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1228/2018

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

versus

M/S. KUBER MEDIA 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.88,95,586/-, the present appeal is disposed of as not pressed.

VIPIN SANGHI, J

SANJEEV NARULA, J SEPTEMBER 16, 2019 N.Khanna

Recent GST High Court judgments

Search GST case law →