THE PR. COMMISSIONER OF INCOME TAX -6 vs. NDC TELECOMMUNICATIONS INDIA PVT. LTD

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ITA/435/2019HC DelhiDLHC01020708201918 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 disposed of the appeal as not pressed. This 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 stipulates a monetary limit of Rs. 1,00,00,000/- for the Department to pursue matters before the High Court. Since the tax effect in the present case was Rs. 54,33,958/-, which is below the stipulated limit, the Department chose not to press the appeal. The High Court did not delve into the merits of the case. The operative direction was to dispose of the appeal as not pressed.

What were the facts?

The appellant, Principal Commissioner of Income Tax-6, filed an appeal before the High Court of Delhi against an order concerning the respondent, NDC Telecommunications India Pvt. Ltd. The appeal was filed for assessment year(s) not specified in the judgment. The core of the dispute, which led to the appeal, is not detailed. However, the judgment explicitly mentions the tax effect in the present case as Rs. 54,33,958/-. The procedural history leading to this appeal is not elaborated beyond the filing of the appeal itself.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable given the tax effect and the prevailing monetary limits for departmental appeals. The Revenue, through its counsel, did not press the appeal. The Respondent's contentions are not recorded. The issue hinges on the applicability of the circular dated 08.08.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, which sets a monetary limit of Rs. 1,00,00,000/- for pursuing matters before the High Court. The tax effect in this case is Rs. 54,33,958/-, which is below the prescribed limit.

AI-generated summary — verify with the full judgment below

$~2. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 435/2019 and CM APPL. 20135/2019

THE PR. COMMISSIONER OF INCOME TAX -6..... Appellant

Through: Mr. Ruchir Bhatia, Advocate.

versus

NDC TELECOMMUNICATIONS INDIA PVT. LTD..... Respondent Through: Mr. Salil Kapoor and Mr. Sumit Lalchandani, Advocates.

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

O R D E R % 18.09.2019

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.54,33,958/-, the present appeal is disposed of as not pressed.

VIPIN SANGHI, J

SANJEEV NARULA, J SEPTEMBER 18, 2019 kd

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