PRINCIPAL COMMISSIONER OF INCOME TAX-I vs. M/S OM METALS INFRA PROJECTS LTD.

ITA/120/2019HC RajasthanRJHC02074323201926 March 2025Bench: AVNEESH JHINGAN,MANEESH SHARMA2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeals are not maintainable. The primary reason for this decision is the tax effect in the appeals, which is below two crores. This fact brings the appeals within the purview of the CBDT circular dated 17.09.2024, which prescribes monetary limits for filing appeals. The court noted that the learned counsel for the appellant (revenue) could not present any arguments or establish any grounds to justify bringing these appeals under the exceptions mentioned in the said circular. Consequently, the appeals were dismissed on the ground of maintainability. The substantial question of law, if formulated, was expressly kept open.

What were the facts?

These are four connected appeals filed by the Principal Commissioner of Income Tax-I, Jaipur, against M/s Om Metals Infra Projects Ltd. The appeals challenge orders passed by an Income Tax Appellate Tribunal (ITAT) for unspecified assessment years. The revenue is the appellant, and the assessee is the respondent. The core issue revolves around the maintainability of these appeals before the High Court. The tax effect in these appeals is stated to be below two crores.

What were the issues?

1. Whether the appeals are maintainable before the High Court in view of the monetary limit prescribed by the Central Board of Direct Taxes (CBDT) circular dated 17.09.2024, given that the tax effect is below two crores? **Assessee's Contentions:** The judgment does not record any specific contentions made by the assessee. It is stated that learned counsel for the appellant (revenue) was not able to make out a case to bring the appeals within the ambit of exceptions mentioned in the circular. **Revenue's Contentions:** The revenue argued that the appeals should be heard on merits. However, the judgment notes that the learned counsel for the appellant (revenue) was unable to demonstrate how the appeals fall within the exceptions to the CBDT circular, which bars appeals with a tax effect below a certain threshold.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:13802-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 122/2019 Principal Commissioner Of Income Tax-I, New Central Revenue Building, Statue Circle, Jaipur (Raj) ----Appellant Versus M/s Om Metals Infra Projects Ltd., Om Tower, Church Road, M.i. Road, Jaipur Pan/gir No. Aaaco8245J ----Respondent Connected With D.B. Income Tax Appeal No. 120/2019 Principal Commissioner Of Income Tax-I, New Central Revenue Building, Statue Circle, Jaipur (Raj) ----Appellant Versus M/s Om Metals Infra Projects Ltd., Om Tower, Church Road, M.i. Road, Jaipur Pan/gir No. Aaaco8245J ----Respondent D.B. Income Tax Appeal No. 121/2019 Principal Commissioner Of Income Tax-I, New Central Revenue Building, Statue Circle, Jaipur (Raj) ----Appellant Versus M/s Om Metals Infra Projects Ltd., Om Tower, Church Road, M.i. Road, Jaipur Pan/gir No. Aaaco8245J ----Respondent D.B. Income Tax Appeal No. 123/2019 Principal Commissioner Of Income Tax-I, New Central Revenue Building, Statue Circle, Jaipur (Raj) ----Appellant Versus M/s Om Metals Infra Projects Ltd., Om Tower, Church Road, M.i. Road, Jaipur Pan/gir No. Aaaco8245J ----Respondent

[2025:RJ-JP:13802-DB] (2 of 2) [ITA-122/2019] For Appellant(s) : Mr. Anuroop Singhi with Mr. Aditya Khandelwal For Respondent(s) : Mr. Devang Gargieya for Mr. Mahendra Gargieya HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA Order 26/03/2025 1. The tax effect in the appeals is below two crores. The appeals are not maintainable in view of the circular of the Central Board of Direct Taxes dated 17.09.2024. 2. Learned counsel for appellant has not been able to made out a case to bring the appeals within the ambit of exceptions mentioned in the circular. 3. The appeals are dismissed. 4. The formulated substantial question of law is kept open. (MANEESH SHARMA),J (AVNEESH JHINGAN),J Simple Kumawat /103, 105, 106 & 107

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