COMMISSIONER OF INCOME TAX DEL vs. M/S FOUR SEASONS MARKETING P.L

ITA/597/2006HC DelhiDLHC01062064200609 December 2019Bench: CASES PERTAINING TO SPL.DIVISION BENCHES1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court decided to dispose of the present appeal. The Court took note of 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 Court observed that the income tax demand of Rs. 55,50,620/-, as mentioned in the CIT(A)'s order dated 20.04.2001, and further clarified by the ACIT's letter dated 20.11.2019, indicated that the tax effect in the present appeal was below the prescribed limit. Consequently, based on the circular and the tax effect, the appeal was disposed of. No decision on the merits of the appeal was made.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax (Appellant) against M/s Four Seasons Marketing P.L. (Respondent). The appeal challenges an order dated 20.04.2001 passed by the CIT(A). The income tax demand in dispute, as per the CIT(A)'s order, was Rs. 55,50,620/-. A subsequent letter dated 20.11.2019 from the ACIT, Judicial-2, New Delhi, is also referenced. The appeal was listed before the Delhi High Court.

What were the issues?

1. Whether the present appeal, filed by the Revenue, is maintainable before the High Court given the tax effect. The Revenue contended that the appeal should be disposed of in light of a 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 pursuing matters before the High Court at Rs. 1,00,00,000/-. The Revenue pointed out that the tax effect in the present appeal is below this permissible limit. The Assessee's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

$~52 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 597/2006 COMMISSIONER OF INCOME TAX DEL ..... Appellant Through: Mr. Sunil Agarwal, Senior Standing Counsel with Ms. Priya Sarkar, Advocate. versus M/S FOUR SEASONS MARKETING P.L ..... Respondent Through: Mr. Satyen Sethi and Mr. Arta Trana Panda, Advocates. CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON’BLE MS. JUSTICE REKHA PALLI O R D E R % 09.12.2019 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. 55,50,620/- as mentioned in the order of CIT (A) dated 20.04.2001, 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 09, 2019/nk

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