PRINCIPAL COMMISSIONER OF INCOME TAX -I vs. M/S ZUBERI ENGINEERING CO.

ITA/66/2019HC RajasthanRJHC02044205201905 September 2019Bench: MOHAMMAD RAFIQ,NARENDRA SINGH DHADDHA2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal. The decision was based on the instructions dated 08th August, 2019, which were issued in furtherance of CBDT Circular No.3 of 2018. These instructions revised the monetary limits for filing appeals by the Department. Specifically, the monetary limit for appeals before the High Court was enhanced to Rs. 1,00,00,000. The Revenue's counsel submitted that the monetary limit in the present appeal was below this enhanced threshold. Therefore, in light of these instructions, the appeal was dismissed. The ratio decidendi is that appeals filed by the Revenue before the High Court must meet the prescribed monetary limit to be maintainable. No specific amount in dispute was recorded in the judgment.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax -I, Jaipur (the Revenue) against M/s. Zuberi Engineering Co. (the Assessee). The appeal was filed before the High Court of Judicature for Rajasthan, Jaipur Bench. The Revenue's counsel submitted instructions dated 08th August, 2019, issued in furtherance of CBDT Circular No.3 of 2018, which specified enhanced monetary limits for filing appeals. The instructions stipulated that appeals before the High Court should have a monetary limit of Rs. 1,00,00,000. The counsel stated that the monetary limit in the present appeal was less than this prescribed amount.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable before the High Court in light of the revised monetary limits prescribed by the CBDT Circular No.3 of 2018 and subsequent instructions dated 08th August, 2019? Assessee's Contention: The judgment does not record any specific contentions from the assessee's side. The appeal was decided based on the appellant's submission. Revenue's Contention: The learned counsel for the appellant (Revenue) submitted that the monetary limit in the present appeal is less than the prescribed amount of Rs. 1,00,00,000 for appeals before the High Court, as per 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.66/2019 Principal Commissioner Of Income Tax -I, New Central Revenue Building, Statute Circle, Jaipur (Raj.) ----Appellant Versus M/s. Zuberi Engineering Co., 2835, Jogiyon Ka Tibba, Futa Khurra, Jaipur ----Respondent For Appellant(s) : Mr. Anuroop Singhi with Mr. Tarun K. Verma HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE NARENDRA SINGH DHADDHA Judgment 05/09/2019 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-66/2019] 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 //Jaiman//54

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