PR. COMMISSIONER OF INCOME TAX vs. M/S SHREE CEMENT LIMITED

ITA/291/2018HC RajasthanRJHC02089179201817 October 2019Bench: MOHAMMAD RAFIQ,NARENDRA SINGH DHADDHA2 pages

AI SummaryDismissed

What did the High Court hold?

The Rajasthan High Court held that the present appeal is dismissed in light of the instructions dated 08th August, 2019, issued in furtherance of CBDT Circular No. 3 of 2018. These instructions specified enhanced monetary limits for filing income tax appeals before various authorities, including the High Court. The appellant's counsel submitted that the monetary limit in the present appeal was below the enhanced threshold. The Court accepted this submission and proceeded to dismiss the appeal. The ratio decidendi is that appeals filed by the Department that do not meet the prescribed monetary limits for filing, as per CBDT instructions, are to be dismissed. No specific relief was granted or deleted, and no issue was left undecided.

What were the facts?

The appellant, Principal Commissioner of Income Tax, Ajmer, filed an appeal before the Rajasthan High Court against an order concerning M/s Shree Cement Limited. The appeal was filed for the assessment year(s) not specified in the judgment. The procedural history involves the appellant placing before the Court instructions dated 08th August, 2019, issued in furtherance of CBDT Circular No. 3 of 2018. These instructions enhanced the monetary limits for filing income tax appeals. The appellant contended that the monetary limit in the present appeal was less than the prescribed enhanced amount.

What were the issues?

1. Whether the present appeal is maintainable before the High Court in light of the enhanced monetary limits for filing appeals prescribed by the CBDT vide Circular No. 3 of 2018 and subsequent instructions dated 08th August, 2019? Assessee's Contention: The assessee did not present any arguments as the appeal was dismissed based on the appellant's submission regarding monetary limits. Revenue's Contention: The learned counsel for the appellant submitted that the monetary limit in this appeal is less than the prescribed enhanced amount, making the appeal liable for dismissal.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Income Tax Appeal No. 291/2018 Pr. Commissioner Of Income Tax, Ajmer ----Appellant Versus M/s Shree Cement Limited, Bangur Nagar, Post Box No. 33, Beawar, Rajasthan 305901 ----Respondent For Appellant(s) : Ms. Parinitoo Jain. For Respondent(s) : Mr. Anant Kasliwal. HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE NARENDRA SINGH DHADDHA Order 17/10/2019 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-291/2018] 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),J MANOJ NARWANI /117

Recent GST High Court judgments

Search GST case law →