COMMNR.OF INCOME TAX vs. RABINDRA KU.LENKA

ITA/108/2006HC OrissaODHC01040655200620 March 2017Bench: MR. JUSTICE I.MAHANTY,MR. JUSTICE BISWAJIT MOHANTY1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that as per Circular No. 3/2018 dated 11.07.2018, the monetary limit for prosecuting appeals in the High Court is Rs. 50,00,000/-. The circular's retrospective application to pending appeals meant that the instant appeals, with tax effects of Rs. 2,60,520/- and Rs. 41,05,432/-, fell below this threshold. Consequently, the appeals were not to be prosecuted by the appellant (CIT). The court dismissed the appeals as not pressed, based on the revenue's submission and the circular's instructions. No decision was made on the merits of the original dispute.

What were the facts?

The appeals before the High Court of Judicature for Rajasthan, Jodhpur, were filed by the Commissioner of Income Tax (CIT), Jodhpur, against M/s Jagdamba Grih Nirman Sahkari Samiti. The appeals challenged orders from lower authorities concerning assessment years not specified in the judgment. The tax effect in D.B. Income Tax Appeal No. 110/2006 was Rs. 2,60,520/-, and in D.B. Income Tax Appeal No. 108/2006, it was Rs. 41,05,432/-. The appeals were listed for hearing on August 29, 2018.

What were the issues?

1. Whether the appeals are maintainable for prosecution given the monetary limits prescribed by Circular No. 3/2018 dated 11.07.2018. Assessee's Contention: Not recorded. Revenue's Contention: The revenue, through its counsel, acknowledged Circular No. 3/2018, which sets a monetary limit of Rs. 50,00,000/- for proceedings in the High Court. The circular is stated to apply retrospectively to pending appeals. Given the tax effect in both appeals is below this limit, the revenue submitted that the appeals are not to be prosecuted.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN JODHPUR D.B. Income Tax Appeal No. 110/2006 C I T Jodhpur ----Appellant Versus M/s Jagdamba Grih Nirman Sahkari Samiti ----Respondent Connected With D.B. Income Tax Appeal No. 108/2006 C I T Jodhpur ----Appellant Versus M/s Jagdamba Grih Nirman Sahkari Samiti ----Respondent For Appellant(s) : Mr. K.K. Bissa For Respondent(s) : Mr. Anjay Kothari HON'BLE MS. JUSTICE NIRMALJIT KAUR HON'BLE MR. JUSTICE DINESH MEHTA Order 29/08/2018 It is stated that the tax effect in D.B. Income Tax Appeal No. 110/2006 would be Rs.02,60,520/- and in D.B. Income Tax Appeal No. 108/2006 would be Rs. 41,05,432/-. As per Circular No.3/2018 dated 11.07.2018 vide instruction No.3 monetary limit for proceedings in High Court is Rs.50,00,000/- and vide para No.13, the circular applies retrospectively to pending appeals and cross-objections as also references. Thus, as per the Circular No.3/2018, the instant appeals are not to be prosecuted by the appellants. The appeals are accordingly dismissed as not pressed. (DINESH MEHTA),J (NIRMALJIT KAUR),J Arvind/45-46

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