PR COMMISSIONER OF INCOME TAX vs. M/S. CHAMBAL FERTILIZERS AND CHEMICALS LTD

ITA/220/2018HC RajasthanRJHC02060628201816 February 2022Bench: AKIL KURESHI,SUDESH BANSAL1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court disposed of the appeal as 'not pressed'. This decision was based on a circular dated 08.08.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (Judicial Section). This circular fixed the monetary limit for the Department to pursue matters before the High Court at Rs. 1,00,00,000/-. In the present case, the tax effect was Rs. 50,00,000/-, which fell below the prescribed monetary limit. Therefore, the appeal was not pressed by the Revenue. No decision was made on the merits of the case.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-9 (the Revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Yum Restaurants (India) Pvt. Ltd. (the Assessee). The appeal concerns the assessment year(s) not specified in the judgment. The Revenue sought to challenge the ITAT's decision. The procedural history indicates that the appeal was filed before the High Court of Delhi.

What were the issues?

1. Whether the present appeal, filed by the Revenue, should be entertained given the monetary limit prescribed for appeals before the High Court. The Revenue's contention was not recorded in the judgment. The Assessee's contentions were not recorded in the judgment. The judgment does not explicitly state the issue(s) decided by the ITAT, but rather focuses on the Revenue's decision to withdraw the appeal before the High Court.

AI-generated summary — verify with the full judgment below

$~11. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 220/2018 & CM APPL. 6783/2018

PRINCIPAL COMMISSIONER OF INCOME TAX-9 ..... Appellant

Through: Ms. Vibhooti Malhotra, Advocate

versus

YUM RESTAURANTS (INDIA) PVT. LTD., ..... Respondent

Through: Mr. Shivansh Pandya and Mr. Salil

Kapoor, Advocate.

CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA

O R D E R % 27.09.2019

In the light of the circular dated 08.08.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (Judicial Section), Government of India, which fixes the monetary limit in respect of tax effect, inter alia, before the High Court in which the Department could pursue the matter as Rs. 1,00,00,000/- and in view of the fact that the tax effect in the present case is Rs.50,00,000/-, the present appeal is disposed of as not pressed.

VIPIN SANGHI, J

SANJEEV NARULA, J SEPTEMBER 27, 2019 N.Khanna

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