PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. SAM INDIA BUILTWELL (P) LTD.,

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ITA/288/2019HC DelhiDLHC01016638201903 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 disposed 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 (Judicial Section). This circular fixes 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. 35,34,460/-, which is below the prescribed monetary limit, the appeal was deemed not pressable. The court did not decide the substantive issues of the appeal on their merits. No specific ratio decidendi for future cases on the merits of the dispute is provided, as the appeal was disposed of on a procedural ground related to the monetary limit.

What were the facts?

The appellant, Principal Commissioner of Income Tax (Central)-2, filed an appeal before the Delhi High Court against an order concerning the respondent, Sam India Builtwell (P) Ltd. The assessment year(s) are not explicitly stated. The appeal was filed against an order passed by an authority below, the details of which are not provided. The amount in dispute, referred to as the tax effect, is Rs. 35,34,460/-. The procedural history leading to this appeal is not detailed, other than the filing of the present appeal.

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, through its counsel, did not press the appeal. The judgment does not record any specific arguments made by the Revenue on the merits of the case. The Respondent's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

$~25. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 288/2019 and CM APPL. 14760-14761/2019

PRINCIPAL COMMISSIONER OF

INCOME TAX (CENTRAL)-2

..... Appellant

Through:

versus

SAM INDIA BUILTWELL (P) LTD.,

..... Respondent Through: Mr. Salil Kapoor, Mr. CS Anand and Mr. Sumit Lalchandani, Advocates.

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

O R D E R % 03.09.2019

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.35,34,460/-, the present appeal is disposed of as not pressed.

VIPIN SANGHI, J

SANJEEV NARULA, J SEPTEMBER 03, 2019 B.S. Rohella

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