PR. COMMISSIONER OF INCOME TAX vs. SHRI TARUN MODI S/O SHRI GOVIND RAM MODI

ITA/317/2018HC RajasthanRJHC02100975201817 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, specified enhanced monetary limits for filing income tax appeals. Specifically, the limit for appeals before the High Court was set at Rs. 1,00,00,000. The appellant's counsel submitted that the monetary limit in the present appeal was less than this prescribed amount. Consequently, the Court found the appeal to be non-maintainable based on the revised monetary threshold. No decision was made on the merits of the substantive tax dispute.

What were the facts?

The appellant, Pr. Commissioner of Income Tax, Kota, filed an appeal before the Rajasthan High Court against an order concerning Shri Tarun Modi. The appeal was filed for an assessment year not specified in the judgment. The procedural history indicates that the appeal was filed by the Revenue. The core of the matter revolves around the monetary limits for filing appeals by the Department, as stipulated by the Central Board of Direct Taxes (CBDT) Circular No. 3 of 2018, as amended.

What were the issues?

1. Whether the present appeal, filed by the Revenue, is maintainable before the High Court in light of the revised monetary limits for filing appeals as per CBDT Circular No. 3 of 2018 and subsequent instructions dated 08th August, 2019. The assessee's side (respondent) did not explicitly argue any points as the appeal was dismissed on procedural grounds. The appellant (Revenue) contended that the monetary limit for the present appeal is less than the prescribed amount for filing appeals before the High Court as per the aforementioned circular and instructions. The appellant relied on the 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. 317/2018 Pr. Commissioner Of Income Tax, Kota (Raj) ----Appellant Versus Shri Tarun Modi S/o Shri Govind Ram Modi, Prop. M/s Tarun Overseas 35-A Talwandi Kota ----Respondent For Appellant(s) : Ms. Parinitoo Jain. For Respondent(s) : Mr. Priyesh 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-317/2018] 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 /112

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