C I T JODHPUR vs. M/S JAGDAMBA GRIH NIRMAN SAHKARI SAMITI

ITA/108/2006HC RajasthanRJHC01020662200529 August 2018Bench: NIRMALJIT KAUR,DINESH MEHTA1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that as per Circular No. 3/2018, which sets a monetary limit of Rs. 50,00,000/- for prosecuting appeals in the High Court and applies retrospectively, the instant appeals were not to be prosecuted by the appellant (CIT). The reasoning was based on the direct application of the circular's instructions. The ratio decidendi is that appeals with a tax effect below the stipulated monetary limit, even if pending, are to be withdrawn or not pressed by the revenue. Consequently, the appeals were dismissed as not pressed. No specific issue was left undecided.

What were the facts?

The appeals before the High Court of Judicature for Rajasthan, Jodhpur, were filed by the Commissioner of Income Tax (CIT), Jodhpur, against M/s Jagdamba Grih Nirman Sahkari Samiti. The appeals challenged orders from the Income Tax Appellate Tribunal (ITAT). The tax effect in D.B. Income Tax Appeal No. 110/2006 was Rs. 2,60,520/-, and in D.B. Income Tax Appeal No. 108/2006, it was Rs. 41,05,432/-. The appeals were filed for assessment years not explicitly stated in the provided text.

What were the issues?

The primary issue was whether the appeals filed by the CIT should continue to be prosecuted in light of Circular No. 3/2018 dated 11.07.2018 issued by the CBDT. The circular stipulated a monetary limit of Rs. 50,00,000/- for prosecuting proceedings in the High Court and applied retrospectively to pending appeals. The appellant (CIT) contended that based on this circular, the appeals were not to be prosecuted. The respondent (assessee) did not record any specific arguments in the provided text. The question before the High Court was essentially whether to dismiss the appeals based on the revised monetary limits prescribed by the circular.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN JODHPUR D.B. Income Tax Appeal No. 110/2006 C I T Jodhpur ----Appellant Versus M/s Jagdamba Grih Nirman Sahkari Samiti ----Respondent Connected With D.B. Income Tax Appeal No. 108/2006 C I T Jodhpur ----Appellant Versus M/s Jagdamba Grih Nirman Sahkari Samiti ----Respondent For Appellant(s) : Mr. K.K. Bissa For Respondent(s) : Mr. Anjay Kothari HON'BLE MS. JUSTICE NIRMALJIT KAUR HON'BLE MR. JUSTICE DINESH MEHTA Order 29/08/2018 It is stated that the tax effect in D.B. Income Tax Appeal No. 110/2006 would be Rs.02,60,520/- and in D.B. Income Tax Appeal No. 108/2006 would be Rs. 41,05,432/-. As per Circular No.3/2018 dated 11.07.2018 vide instruction No.3 monetary limit for proceedings in High Court is Rs.50,00,000/- and vide para No.13, the circular applies retrospectively to pending appeals and cross-objections as also references. Thus, as per the Circular No.3/2018, the instant appeals are not to be prosecuted by the appellants. The appeals are accordingly dismissed as not pressed. (DINESH MEHTA),J (NIRMALJIT KAUR),J Arvind/45-46 Powered by TCPDF (www.tcpdf.org) (Uploaded on 31/08/2018 at 12:22:53 PM) (Downloaded on 28/10/2026 at 12:08:04 AM)

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