PR. COMMISSIONER OF INCOME TAX (CENTRAL) ¿ 2 vs. RENU NANDA

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WTA/1/2018HC DelhiDLHC01077360201814 May 2018Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Delhi disposed of the appeal as not pressed. This decision was based on a circular dated 08.08.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (Judicial Section). This circular fixes the monetary limit for the Department to pursue matters before the High Court at Rs. 1,00,00,000/-. Since the tax effect in the present case was Rs. 15,45,000/-, which is below the prescribed limit, the appeal was considered not pressed. No finding was given on the merits of the case. The operative direction was to dispose of the appeal as not pressed.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (Central) – 2, the Revenue, against M/s Victory Township Pvt. Ltd., the Assessee. The assessment year(s) are not specified in the order. The appeal challenges an order passed by an authority below, though the specific order and authority are not detailed. The amount in dispute, referred to as tax effect, is Rs. 15,45,000/-. The procedural history is that the appeal was filed before the High Court of Delhi.

What were the issues?

1. Whether the appeal is maintainable before the High Court given the tax effect in light of the CBDT circular dated 08.08.2019. The Revenue's contention, implied by the outcome, is that the appeal should be considered in light of the monetary limit set by the CBDT circular. The Assessee's contentions are not recorded as they did not press the appeal. The Revenue's argument is based on the CBDT Circular dated 08.08.2019, which sets a monetary limit of Rs. 1,00,00,000/- for pursuing matters before the High Court.

AI-generated summary — verify with the full judgment below

$~47. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1/2018

PR. COMMISSIONER OF

INCOME TAX (CENTRAL) – 2

..... Appellant

Through: Mr. Zoheb Hossain, Advocate.

versus

M/S VICTORY TOWNSHIP PVT. LTD.

..... Respondent Through: Ms. Umang Luthra, Ms. Mekhala Benny and Mr. Kislaya Parashar, Advocates.

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

O R D E R % 05.09.2019

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. 15,45,000/-, the present appeal is disposed of as not pressed.

VIPIN SANGHI, J

SANJEEV NARULA, J SEPTEMBER 05, 2019 N.Khanna

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