COMMISSIOENR OF INCOME TAX DEL vs. I.S.GAMBHIR

ITA/872/2006HC DelhiDLHC01062370200611 December 2019Bench: CASES PERTAINING TO SPL.DIVISION BENCHES1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court disposed of the appeal in light of 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/-. The Court noted that the disallowance of Rs. 87 lacs, as mentioned in the CIT(A)'s order dated 22.01.2000, and confirmed by a letter dated 20.11.2019 from the ACIT, Judicial-2, New Delhi, results in a tax effect below the permissible limit. Consequently, the appeal was disposed of on this procedural ground without delving into the merits of the disallowance.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Revenue) against an order of the CIT(A) dated 22.01.2000, which had allowed a disallowance of Rs. 87 lacs. The assessment year(s) are not explicitly stated in the provided text. The procedural history involves the Revenue filing this appeal before the High Court. The matter came up for hearing on 11.12.2019.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable given the monetary limits prescribed by the CBDT circular dated 08.08.2019? (Question of law, turning on the interpretation and applicability of the circular). Contentions: Assessee: Not recorded in the provided text. Revenue: The tax effect in the present appeal is below the permissible limit of Rs. 1,00,00,000/- as per the CBDT circular dated 08.08.2019, making the appeal liable for disposal.

AI-generated summary — verify with the full judgment below

$~44 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 872/2006 COMMISSIOENR OF INCOME TAX DEL ..... Appellant Through: Ms.Vibhooti Malhotra, Senior Standing Counsel with Mr.Siddharth Manocha, Advocate versus I.S.GAMBHIR ..... Respondent Through: CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MS. JUSTICE REKHA PALLI O R D E R % 11.12.2019 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/-; disallowance of Rs. 87 lacs as mentioned in the order of CIT (A) dated 22.01.2000, 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 11, 2019 v

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