THE COMMISSIONER OF INCOME TAX vs. KAPIL DEV

ITA/244/2007HC DelhiDLHC01029124200711 December 2019Bench: CASES PERTAINING TO SPL.DIVISION BENCHES1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Delhi disposed of the appeal filed by the Commissioner of Income Tax. The decision was based on the circular dated 08.08.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, which stipulated a monetary limit of Rs. 1,00,00,000/- for the Department to pursue matters before the High Court. The tax effect in the present appeal was Rs. 87,40,594/-, which was below the prescribed limit. Therefore, the appeal was disposed of on this administrative ground, without delving into the merits of the case. No specific finding was made on the substantive issues of the appeal, as it was dismissed due to the tax effect.

What were the facts?

The Commissioner of Income Tax (Appellant) filed an appeal before the High Court of Delhi against an order passed by the CIT(A) dated 31.01.2003. The income tax demand in dispute was Rs. 87,40,594/-. The appeal was filed in the year 2007. Subsequently, a circular dated 08.08.2019 was issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, fixing the monetary limit for the Department to pursue matters before the High Court at Rs. 1,00,00,000/-. A letter dated 20.11.2019 was issued by the ACIT, Judicial-2, New Delhi, acknowledging this tax effect.

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? Assessee's Contention: The judgment does not record any specific contentions made by the assessee. The appeal was disposed of based on the tax effect and the CBDT circular. Revenue's Contention: The Revenue, through its counsel, acknowledged the circular dated 08.08.2019 and the tax effect in the present appeal being below the permissible limit. This implies the Revenue accepted that the appeal should be disposed of on this ground.

AI-generated summary — verify with the full judgment below

$~47 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 244/2007 THE COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr.Sunil Agarwal, Senior Standing Counsel with Mr.Tushar Gupta and Ms.Priya, Advocates versus KAPIL DEV ..... Respondent Through: CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MS. JUSTICE REKHA PALLI O R D E R % 11.12.2019 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. 87,40,594/- as mentioned in the order of CIT (A) dated 31.01.2003, 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 11, 2019/v

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