THE COMMISSIONER OF INCOME TAX vs. M/S REGENCY EXPRESS BUILDERS P

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ITA/1405/2006HC DelhiDLHC01061185200610 December 2019Bench: CASES PERTAINING TO SPL.DIVISION BENCHES1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi 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 (Judicial Section). This circular fixes the monetary limit for the Department to pursue matters before the High Court at Rs. 1,00,00,000/-. The judgment notes that the tax effect in the present appeal, considering the demands of Rs. 11,44,934/-, Rs. 65,597/-, and Rs. 10,18,272/-, is below this permissible limit. Therefore, the appeal is disposed of on this procedural ground, without delving into the merits of the substantive issues.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Appellant) against an order of the CIT(A) dated 24.09.2002. The income tax demands involved were Rs. 11,44,934/-, Rs. 65,597/-, and Rs. 10,18,272/-. The Revenue Department issued a letter dated 20.11.2019 from the ACIT, Judicial-2, New Delhi, concerning the present appeal. The appeal was listed before the Delhi High Court on 10.12.2019.

What were the issues?

1. Whether the present appeal, filed by the Revenue, meets the monetary limit for tax effect prescribed by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (Judicial Section) circular dated 08.08.2019. Assessee's Contention: The judgment does not record any specific contentions from the assessee. The appeal is disposed of based on a circular issued by the CBDT. Revenue's Contention: The Revenue, through the ACIT's letter dated 20.11.2019, implicitly acknowledges the circular and its implications on the tax effect of the present appeal. The tax effect in the present appeal is below the permissible limit.

AI-generated summary — verify with the full judgment below

$~41 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1405/2006 THE COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr. Deepak Anand, Senior Standing Counsel with Mr. Vipul Agarwal, Advocate. versus M/S REGENCY EXPRESS BUILDERS P ..... Respondent Through: CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON’BLE MS. JUSTICE REKHA PALLI O R D E R % 10.12.2019 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 demands of Rs. 11,44,934/-, Rs. 65,597/- and 10,18,272/- as mentioned in the order of CIT (A) dated 24.09.2002, 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 10, 2019/nk

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