COMMISSIONER OF INCOME TAX DEL vs. M/S JAPAN AIRLINES CO. LTD.

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ITA/653/2006HC DelhiDLHC01062127200616 December 2019Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court disposed of the appeal 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 the Department to pursue matters before the High Court at Rs. 1,00,00,000/-. The tax effect in the present appeal, which is Rs. 52,67,628/-, was found to be below this permissible limit. Therefore, the appeal was disposed of on this administrative ground, without deciding the merits of the case.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax (Appellant) against an order of the CIT(A) dated 25.11.2004. The respondent is M/s Japan Airlines Co. Ltd. The income tax demand in dispute, as per the CIT(A)'s order, is Rs. 52,67,628/-. The appeal was filed before the High Court of Delhi. A letter dated 20.11.2019 from the ACIT, Judicial-2, New Delhi, is also mentioned.

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's contention, as implied by the disposal, is that the appeal should be pursued. The Assessee's contentions are not recorded. The issue hinges on the monetary limit for appeals before the High Court as stipulated by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes.

AI-generated summary — verify with the full judgment below

$~36 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 653/2006 COMMISSIONER OF INCOME TAX DEL ..... Appellant Through: Ms. Laxmi Gurung, Sr. Standing counsel with Ms. Talha A.R. and Mr.Siddharth Gupta, Advs. versus M/S JAPAN AIRLINES CO. LTD. ..... Respondent Through: CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA O R D E R % 16.12.2019 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. 52,67,628/- as mentioned in the order of CIT (A) dated 25.11.2004, 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 SANJEEV NARULA, J DECEMBER 16, 2019/Pallavi

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