COMMISSIONER OF INCOME TAX vs. M/S DR.JAIN VIDEO ON WHEELS LT

ITA/976/2006HC DelhiDLHC01062485200609 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. The decision was based on 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. This circular fixes the monetary limit for the Department to pursue matters before the High Court at Rs. 1,00,00,000/-. The income tax demand in the present appeal, as mentioned in the CIT(A) order dated 06.08.2000 and the letter dated 20.11.2019 from the ACIT, Judicial-2, New Delhi, was Rs. 3,58,428/-. Since this tax effect was below the permissible limit, the appeal was disposed of. The operative direction was to dispose of the appeal on this administrative ground.

What were the facts?

The Commissioner of Income Tax (Appellant) filed an appeal before the High Court of Delhi against an order of the CIT(A) dated 06.08.2000. The appeal concerned an income tax demand of Rs. 3,58,428/-. The present appeal was filed in 2006. The matter came up for hearing on 09.12.2019. A letter dated 20.11.2019 from the ACIT, Judicial-2, New Delhi, was also placed on record.

What were the issues?

1. Whether the present appeal, filed by the Revenue, should be dismissed on the grounds of low tax effect, considering the monetary limits prescribed by the CBDT for pursuing appeals before the High Court. Assessee's Contentions: The judgment does not record any specific contentions made by the assessee, M/s Dr. Jain Video on Wheels Ltd. Revenue's Contentions: The Revenue, represented by Mr. Ruchir Bhatia, Senior Standing Counsel, did not argue the merits of the appeal. Instead, the appeal was disposed of in light of a circular issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (Judicial Section), Government of India, dated 08.08.2019.

AI-generated summary — verify with the full judgment below

$~53 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 976/2006 COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr. Ruchir Bhatia, Senior Standing Counsel with Ms. Madhura M.N., Advocate. versus M/S DR.JAIN VIDEO ON WHEELS LT ..... 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. 3,58,428/- as mentioned in the order of CIT (A) dated 06.08.2000, 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 09, 2019/nk

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