Commissioner of Income-tax-II, Lucknow v. Shivgarh Resorts (P) Ltd - 2020-LL-0108-8

Citation	2020-LL-0108-8
Appellant Name	Commissioner of Income-tax-II, Lucknow
Respondent Name	Shivgarh Resorts (P) Ltd.
Court	HIGH COURT OF ALLAHABAD AT LUCKNOW
Relevant Act	Income-tax
Date of Order	08/01/2020
Judgment	View Judgment
Keyword Tags	monetary limit • low tax effect
Bot Summary:	INCOME TAX APPEAL No. - 6 of 2015 Appellant :- Commissioner Of Income Tax -Ii Lucknow Respondent :- M/S Shivgarh Resorts Ltd. Park Road Lucknow Counsel for Appellant :- Manish Misra,Manish Misra Hon'ble Biswanath Somadder,J. Hon'ble Ajay Bhanot,J. In view of the facts which will unfold hereinbelow, we don't find it necessary to direct issuance of notice to the respondent-assessee, either in respect of Income Tax Appeal No. 6 of 2015 or in respect of Review Petition No. 103240 of 2017. When the Income Tax Appeal No. 6 of 2015 was initially moved before an earlier Division Bench, the following order was passed on 13.01.2017: Heard Shri Manish Mishra, learned counsel for appellant and perused the record. The tax dispute involved in this appeal is below the limit and in view of circular dated 10.12.2015 issued by Central Board of Direct Taxes, the appeal is liable to be dismissed on the ground of below monetary limit. Subsequently, the Revenue took out a Review Petition, being Review Petition No. 103240 of 2017, which is yet to be finally disposed of. The reason for filing of the Review Petition appears from the averments contained therein. A plain reading of the said circular reveals that even if the review petition is allowed and the order dated 13th January, 2017 stands recalled, the Income Tax Appeal will not be maintainable as on date since the appeal will involve an amount below the monetary limit as spelt out in the latest circular. Considering this aspect of the matter, while allowing the review petition, we dispose of the Income Tax Appeal No. 6 of 2015, as having become infructuous in view of the latest circular, bearing no.

INCOME TAX APPEAL No. - 6 of 2015 Appellant :- Commissioner Of Income Tax -Ii Lucknow Respondent :- M/S Shivgarh Resorts (P) Ltd. Park Road Lucknow Counsel for Appellant :- Manish Misra,Manish Misra Hon'ble Biswanath Somadder,J. Hon'ble Ajay Bhanot,J. In view of facts which will unfold hereinbelow, we don't find it necessary to direct issuance of notice to respondent-assessee, either in respect of Income Tax Appeal No. 6 of 2015 or in respect of Review Petition No. 103240 of 2017. When Income Tax Appeal No. 6 of 2015 was initially moved before earlier Division Bench, following order was passed on 13.01.2017: " Heard Shri Manish Mishra, learned counsel for appellant and perused record. 2. tax dispute involved in this appeal is below limit and in view of circular dated 10.12.2015 issued by Central Board of Direct Taxes, appeal is liable to be dismissed on ground of below monetary limit. 3. Dismissed accordingly." Subsequently, Revenue took out Review Petition, being Review Petition No. 103240 of 2017, which is yet to be finally disposed of. reason for filing of Review Petition appears from averments contained therein. It appears that reason for filing of (2) review essentially is that tax dispute involved in appeal was actually not below monetary limit. Considering this issue to be error apparent on face of record, review petition has been filed. Today, during course of hearing of matter, it is submitted by learned advocate representing Revenue that in meanwhile circular, bearing no. 17/2019 dated 8th August, 2019, has been issued by CBDT. Copy of said circular is taken on record. plain reading of said circular reveals that even if review petition is allowed and order dated 13th January, 2017 stands recalled, Income Tax Appeal will not be maintainable as on date since appeal will involve amount below monetary limit as spelt out in latest circular. Considering this aspect of matter, while allowing review petition, we dispose of Income Tax Appeal No. 6 of 2015, as having become infructuous in view of latest circular, bearing no. 17/2019 dated 8th August, 2019. Order Date :- 08.01.2020 Deepak/Subodh (Biswanath Somadder, J.) (Manish Mathur, J.) Commissioner of Income-tax-II, Lucknow v. Shivgarh Resorts (P) Ltd

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