PR. COMMISSIONER OF INCOME TAX vs. SHRI LAXMI NARAIN AGARWAL

ITA/254/2018HC RajasthanRJHC02077007201821 August 2024Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeals filed by the revenue did not fall within the exceptions carved out in the CBDT circular dated March 15, 2024. The Court noted that there was no opinion from the Board deeming it necessary to contest these matters in the interest of justice or revenue. The circular dated March 15, 2024, was explicitly stated to be in supersession of all earlier circulars. Consequently, the appeals were dismissed on account of the monetary limit prescribed by the circular. The Court clarified that the dismissal was based on the monetary limit and that the substantial question of law was kept open. No specific findings were made on the merits of the tax disputes themselves.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax, Jaipur-II, against orders of the Income Tax Appellate Tribunal, Jaipur, dated March 23, 2018. The tax quantum in dispute for the three appeals were Rs. 17,96,495, Rs. 14,11,408, and Rs. 92,85,399. The revenue contended that the appeals did not fall within the exceptions provided in the Central Board of Direct Taxes (CBDT) circular dated March 15, 2024, which superseded all earlier circulars. The circular stated that appeals should not be contested unless there is an opinion from the Board that it is necessary in the interest of justice or revenue. The High Court was considering these appeals.

What were the issues?

1. Whether the appeals filed by the revenue fall within the exceptions carved out in the CBDT circular dated 15.03.2024, thereby justifying their contestation in the interest of justice or revenue. Assessee's Contentions: The judgment does not record any specific contentions made by the assessee, Shri Laxmi Narain Agarwal. Revenue's Contentions: The revenue, Pr. Commissioner of Income Tax, Jaipur-II, argued that the appeals did not fall within the exceptions of the CBDT circular dated 15.03.2024. They relied on the circular which mandates that appeals should not be contested unless deemed necessary in the interest of justice or revenue by the Board. The circular dated 15.03.2024 was stated to be in supersession of all earlier circulars.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:35257-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 254/2018 Pr. Commissioner Of Income Tax, Jaipur - Ii, Jaipur ----Appellant Versus Shri Laxmi Narain Agarwal, 104, Ridhi Sidhi Apartment, Ahinsa Circle, Jaipur ----Respondent Connected With D.B. Income Tax Appeal No. 257/2018 Pr. Commissioner Of Income Tax, Jaipur-Ii, Jaipur. ----Appellant Versus Shri Laxmi Narain Agarwal, 104, Ridhi Sidhi Apartment, Ahinsa Circle, Jaipur. ----Respondent D.B. Income Tax Appeal No. 258/2018 Pr. Commissioner Of Income Tax, Jaipur Ii, Jaipur. ----Appellant Versus Shri Laxmi Narain Agarwal, 104, Ridhi Sidhi Apartment, Ahinsa Circle, Jaipur. ----Respondent For Appellant(s) : Mr. Arnav Singh for Mr. R.B. Mathur For Respondent(s) : Mr. Javed Khan through VC HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 21/08/2024 1. These appeals are filed against the order of the Income Tax Appellate Tribunal, Jaipur dated 23.03.2018. The tax quantum

[2024:RJ-JP:35257-DB] (2 of 2) [ITA-254/2018] involved in these appeals is Rs.17,96,495/-, Rs.14,11,408/- and Rs.92,85,399/- respectively. 2. The appeals do not fall within the exception carved out in the circular issued by the Central Board of Direct Taxes dated 15.03.2024. There is no opinion of the Board that it is necessary to contest the matters in the interest of justice or revenue. The circular dated 15.03.2024 is in supersession to all earlier circulars. 3. It is clarified that the appeals are dismissed on account of monetary limit and the substantial question of law is kept open. 4. The appeals are dismissed. (ASHUTOSH KUMAR),J (AVNEESH JHINGAN),J Simple Kumawat/231-233

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