COMMISSIONER OF INCOME TAX-DELHI-15 vs. KAMAL DHAWAN

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ITA/331/2016HC DelhiDLHC01135707201620 May 2016Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the tax effect in the appeal was less than Rs. 20 lakhs. Consequently, in accordance with CBDT Circular No. 21/2015 dated 10th December 2015, the appeal had to be treated as not pressed by the Revenue. The Court further observed that the question involved in the appeal was not covered by any of the exceptions provided in paragraph 8 of the aforementioned circular. Therefore, the Court found no merit in the Revenue's attempt to press the appeal. The appeal was dismissed on this procedural ground, without delving into the substantive merits of the case.

What were the facts?

The Commissioner of Income Tax-Delhi-15 (the Revenue) filed an appeal before the High Court of Delhi against an order concerning Kamal Dhawan (the Assessee). The appeal was filed for assessment year(s) not specified in the judgment. The procedural history indicates that the Revenue sought to press the appeal. However, the Court noted that the tax effect in the appeal was less than Rs. 20 lakhs, which, in view of CBDT Circular No. 21/2015 dated 10th December 2015, meant the appeal should be treated as not pressed by the Revenue. The Court found that the question involved was not covered by any of the exceptions mentioned in the said circular.

What were the issues?

1. Whether the appeal, having a tax effect less than Rs. 20 lakhs, should be treated as not pressed by the Revenue in light of CBDT Circular No. 21/2015 dated 10th December 2015? (Question of law) Assessee's contentions: Not recorded. Revenue's contentions: The Revenue filed the appeal and sought to press it, invoking an exception in paragraph 8 of the Circular dated 10th December 2015. The Revenue argued that the question involved was covered by an exception to the circular's general applicability.

AI-generated summary — verify with the full judgment below

ITA 331/2016 Page 1 of 2

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 17. +

ITA 331/2016

COMMISSIONER OF INCOME TAX-DELHI-15 ..... Appellant Through: Mr P. Roy Chaudhuri, Senior Standing counsel.

versus

KAMAL DHAWAN

..... Respondent

CORAM: JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU

O R D E R %

20.05.2016 CM No.19627/2016 1. Allowed, subject to all just exceptions. ITA 331/2016 2. The tax effect in this appeal is less than Rs.20 lakhs. In view of Circular No.21/2015 dated 10th December 2015 issued by the Central Board of Direct Taxes, this appeal has to be treated as not pressed by the Revenue. 3. Although the appeal has been filed by invoking the exception in para 8 of the Circular dated 10th December, 2015, the Court is of the considered view that the question involved is not covered by any of the exceptions.

ITA 331/2016 Page 2 of 2

Accordingly, the appeal is dismissed.

S.MURALIDHAR, J

VIBHU BAKHRU, J MAY 20, 2016 MK

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