COMMISSIONER OF INCOME TAX vs. O.P.SRIVASTAVA

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ITA/437/2006HC DelhiDLHC01061887200612 December 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. 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. This circular fixes the monetary limit for the Department to pursue matters before the High Court at Rs. 1,00,00,000/-. As the tax effect in the present appeal was Rs. 84,00,000/-, which is below the permissible limit, the appeal was disposed of. No decision was made on the merits of the case. The ratio decidendi is that appeals with a tax effect below the prescribed monetary limit by the CBDT are to be disposed of without adjudication on merits.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Appellant) against O.P. Srivastava (Respondent). The appeal was before the High Court of Delhi. The judgment notes a circular dated 08.08.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, which sets a monetary limit for the Department to pursue matters before the High Court at Rs. 1,00,00,000/-. A letter dated 20.11.2019 from the ACIT, Judicial-2, New Delhi, indicated the tax effect in the present appeal was Rs. 84,00,000/-.

What were the issues?

1. Whether the present appeal is maintainable before the High Court given the tax effect is below the monetary limit prescribed by the CBDT circular dated 08.08.2019? Assessee's Contention: The judgment does not record any specific contentions made by the assessee. The appeal is disposed of based on the tax effect. Revenue's Contention: The revenue, through the Commissioner of Income Tax, filed the appeal. The judgment notes the tax effect as Rs. 84,00,000/-, which is below the Rs. 1,00,00,000/- limit set by the CBDT circular. The appeal is disposed of in light of this circular.

AI-generated summary — verify with the full judgment below

$~40. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 437/2006

COMMISSIONER OF INCOME TAX

..... Appellant

Through: Mr. Ruchir Bhatia, Advocate.

versus

O.P.SRIVASTAVA

..... Respondent Through: Mr. Satyen Sethi and Mr. Arta Tarana, Advocates.

CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MS. JUSTICE REKHA PALLI

O R D E R % 12.12.2019

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 tax effect of Rs. 84,00,000/- as mentioned in 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 12, 2019 kd

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