THE PRINICIPAL COMMISSIONER OF INCOME TAX(CENTRAL) JAIPUR vs. SHRI NAVRATTAN KOTHARI

PDF · subscribers
ITA/264/2018HC RajasthanRJHC02073735201813 May 2019Bench: MOHAMMAD RAFIQ,NARENDRA SINGH DHADDHA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal on the grounds of maintainability, citing CBDT Circular No. 3/2018. The court noted that the tax effect of the appeal was Rs. 27,61,577/-, which is below the monetary limit of Rs. 50,00,000/- prescribed by the circular for filing appeals. The reasoning is that the appeal does not meet the threshold for maintainability as per the CBDT's instructions. The appellant was granted liberty to apply for revival of the appeal if its case falls within any of the conditions stipulated in Clause 10 of the aforesaid circular. No specific issue was decided on merits.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (Central), Jaipur, against an order concerning Shri Navrattan Kothari. The assessment year(s) are not explicitly stated in the provided text. The appeal challenges a decision of the Income Tax Appellate Tribunal (ITAT), though the specific order or action under challenge before the ITAT is not detailed. The tax effect of the appeal is stated to be Rs. 27,61,577/-. The appeal was filed with a delay, which was condoned by the High Court.

What were the issues?

1. Whether the appeal is maintainable given the tax effect is below the threshold stipulated in CBDT Circular No. 3/2018? The appellant (Revenue) submitted that the present appeal, having a tax effect of Rs. 27,61,577/-, which is less than Rs. 50,00,000/-, may not be maintainable in view of Circular No. 3/2018 issued by the Central Board of Direct Taxes (CBDT). The respondent (assessee) did not record any arguments in the provided text.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No.264/2018 The Principal Commissioner Of Income Tax(Central) Jaipur, Jaipur ----Appellant Versus Shri Navrattan Kothari, B-1, B-2 Kothari House Prithviraj Road C Scheme Jaipur ----Respondent For Appellant(s) : Ms. Archna For Respondent(s) : Mr. Sanjay Jhanwar HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE NARENDRA SINGH DHADDHA Order 13/05/2019 For stated reasons, the delay in filing the appeal is condoned. The application under Section 5 of the Limitation Act stands disposed of. Learned counsel for the appellant submits that in view of Circular No. 3/2018 issued by Central Board of Direct Taxes, present appeal having tax effect of only Rs. 27,61,577/- which is less than Rs. 50,00,000/- may not be maintainable. In view of above, present appeal is dismissed in the light of aforesaid instruction. However, the appellant will be at liberty to apply for revival of the appeal in case its case falls within the purview of any of the condition stipulated in Clause 10 of the aforesaid circular. (NARENDRA SINGH DHADDHA),J (MOHAMMAD RAFIQ),J //Jaiman//25

Recent GST High Court judgments

Search GST case law →