PR COMMISSIONER OF INCOME TAX KOTA vs. M/S PREM JAIN ISPAT UDHYOG PVT LTD

ITA/15/2018HC RajasthanRJHC02036892201801 October 2019Bench: MOHAMMAD RAFIQ,NARENDRA SINGH DHADDHA2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the present appeal is dismissed in light of the instructions dated 08th August, 2019. These instructions, issued in furtherance of CBDT Circular No.3 of 2018, specify enhanced monetary limits for filing income tax appeals. The Court noted that the monetary limit in this particular appeal was less than the prescribed amount. The reasoning is based on the administrative decision by the Board to manage litigation by enhancing monetary limits for appeals. The ratio decidendi is that appeals filed by the Department that do not meet the specified monetary threshold for the relevant appellate forum are to be dismissed. The operative direction is the dismissal of the appeal.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Kota (the Revenue) against M/s. Prem Jain Ispat Udhyog Pvt. Ltd. (the assessee). The assessment year(s) are not specified. The appeal challenges an order or action that is not detailed in the provided text. The procedural history is that the Revenue filed this appeal before the High Court. The Revenue's counsel presented instructions dated 08th August, 2019, issued in furtherance of CBDT Circular No.3 of 2018, which specified enhanced monetary limits for filing income tax appeals. The counsel stated that the monetary limit in the present appeal is less than the prescribed enhanced limit.

What were the issues?

1. Whether the present appeal, filed by the Revenue, is maintainable before the High Court given the revised monetary limits for filing appeals as per CBDT Circular No.3 of 2018 and subsequent instructions dated 08th August, 2019? (Question of law, turning on the interpretation and applicability of CBDT Circulars and administrative instructions regarding litigation management). Assessee's contentions: Not recorded. Revenue's contentions: The monetary limit in the present appeal is less than the enhanced monetary limit prescribed by the Board for filing appeals before the High Court, as per instructions dated 08th August, 2019, issued in furtherance of CBDT Circular No.3 of 2018.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Income Tax Appeal No. 15/2018 Pr. Commissionr Of Income Tax, Kota ----Appellant Versus M/s. Prem Jain Ispat Udhyog Pvt. Ltd., Bajaj Palace, Near Paliwal Compound, Chhawani, Kota ----Respondent For Appellant(s) : Mrs. Parinitoo Jain. HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE NARENDRA SINGH DHADDHA Order 01/10/2019 Learned counsel for the appellant has placed before this Court a copy of the instructions dated 08th August, 2019, issued in furtherance of the Circular No.3 of 2018 dated 11.07.2018 of the Central Board of Direct Taxes (the Board) and its amendment dated 20th August, 2018 vide which monetary limits for filing of income tax appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before the Supreme Court have been specified. Para 2 of the instructions dated 8th August, 2019, mentions that as a step towards further management of litigation, it has been decided by the Board that monetary limits for filing of appeals in income-tax cases be enhanced further through amendment in Para 3 of the Circular mentioned above and accordingly, the table for monetary limits specified in Para 3 of the Circular shall read as follows:-

(2 of 2) [ITA-15/2018] S.No. Appeals/SLPs in Income-tax matters Monetary Limit (Rs.) 1. Before Appellate Tribunal 50,00,000 2. Before High Court 1,00,00,000 3. Before Supreme Court 2,00,00,000 Learned counsel for the appellant submits that the monetary limit in this appeal is less than the prescribed amount. In view of above, present appeal is dismissed in the light of aforesaid instruction. (NARENDRA SINGH DHADDHA),J (MOHAMMAD RAFIQ),Acting CJ MANOJ NARWANI /

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