COMMISSIONER OF INCOME TAX vs. DHIR GLOBAL INDUSTRIES PVT LTD

ITA/645/2011HC DelhiDLHC01000026201109 December 2019Bench: CASES PERTAINING TO SPL.DIVISION BENCHES1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi disposed of the appeal in light of the circular dated 08.08.2019 issued by the CBDT. This circular fixes the monetary limit for the Department to pursue matters before the High Court at Rs. 1,00,00,000/-. The Court noted that the income tax demand of Rs. 86,93,256/- as mentioned in the CIT(A) order dated 03.03.2010, and the tax effect in the present appeal, were below the permissible limit. Consequently, the appeal was disposed of on this procedural ground, without delving into the merits of the case. No specific issue was left undecided, as the disposal was based on the tax effect limit.

What were the facts?

The appellant, Commissioner of Income Tax, filed an appeal before the High Court of Delhi against an order of the CIT(A) dated 03.03.2010. The respondent is Dhir Global Industries Pvt Ltd. The income tax demand in dispute, as per the CIT(A) order, was Rs. 86,93,256/-. A letter dated 20.11.2019 was issued by the ACIT, Judicial-2, New Delhi, concerning the present appeal. The appeal was listed for hearing on 09.12.2019.

What were the issues?

1. Whether the present appeal filed by the Revenue is maintainable before the High Court in light of the monetary limit prescribed by the CBDT circular dated 08.08.2019? The Revenue contended that a circular dated 08.08.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (Judicial Section), Government of India, fixes the monetary limit for pursuing matters before the High Court at Rs. 1,00,00,000/-. The tax effect in the present appeal is stated to be below this permissible limit. The judgment does not record any specific arguments from the assessee.

AI-generated summary — verify with the full judgment below

$~73 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 645/2011 COMMISSIONER OF INCOME TAX ..... Appellant Through: Ms. Lakshmi Gurung, Senior Standing Counsel with Ms. Talha A.R. and Mr. Siddharth Gupta, Advocates. versus DHIR GLOBAL INDUSTRIES PVT LTD ..... Respondent Through: 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. 86,93,256/- as mentioned in the order of CIT (A) dated 03.03.2010, 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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