THE PR. COMMISSIONER OF INCOME TAX -4 vs. H & S SOFTWARE DEVELOPMENT AND KNOWLEDGE MANAGEMENT CENTRE PVT. LTD.

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ITA/899/2018HC DelhiDLHC01172768201812 September 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 held that the appeal is disposed of as not pressed. This decision is based on the circular dated 08.08.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, which sets a monetary limit of Rs. 1,00,00,000/- for the Department to pursue matters before the High Court. Since the tax effect in the present case is Rs. 67,28,192/-, which is below the prescribed limit, the appeal is not pressed by the Department. The ratio decidendi is that appeals with a tax effect below the stipulated monetary limit are not to be pursued by the Revenue. The operative direction is that the appeal is disposed of as not pressed.

What were the facts?

The appellant, Principal Commissioner of Income Tax-4, filed an appeal before the High Court of Delhi against an order concerning the assessment year(s) not specified in the judgment. The respondent is H & S Software Development and Knowledge Management Centre Pvt. Ltd. The dispute pertains to a tax effect of Rs. 67,28,192/-. The appeal was filed by the Revenue. The procedural history leading to this appeal is not detailed, other than the filing of the present appeal before the High Court.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable before the High Court given the tax effect and the prevailing monetary limits for filing appeals. This is a question of law. The Revenue's contention is not recorded. The Respondent's contention is not recorded. The judgment relies on a circular issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (Judicial Section), dated 08.08.2019, which fixes the monetary limit for the Department to pursue matters before the High Court at Rs. 1,00,00,000/-.

AI-generated summary — verify with the full judgment below

$~26. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 899/2018

THE PR. COMMISSIONER OF INCOME TAX -4..... Appellant

Through: Mr. Raghvendra Singh, Adv.

versus

H & S SOFTWARE DEVELOPMENT AND KNOWLEDGE MANAGEMENT CENTRE PVT. LTD.

..... Respondent

Through: Mr. Suvinay K. Dash, Adv.

CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA

O R D E R % 12.09.2019

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/- and in view of the fact that the tax effect in the present case is RS.67,28,192/-, the present appeal is disposed of as not pressed.

VIPIN SANGHI, J

SANJEEV NARULA, J SEPTEMBER 12, 2019 N.Khanna

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