TKDE Commissioner of Income Tax-21 v. Shri G. Nand Gopal

Delhi High Court · 15 Dec 2015 · 2015:DHC:11424-DB
S. Muralidhar; Vibhu Bakhru
ITA 959/2015
2015:DHC:11424-DB
tax appeal_dismissed

AI Summary

The Delhi High Court dismissed the Revenue's income tax appeal as not pressed pursuant to CBDT Circular No. 21/2015 prescribing a minimum monetary limit of Rs. 20,00,000/- for filing appeals.

Full Text
Translation output
HIGH COURT OF DELHI
28.
ITA 959/2015
TKDE COMMISSIONER OFINCOME TAX-21 Appellant
Through: Mr Dileep Shivpuri, Senior Standing Counsel and Mr Sanjay Kumar, Junior Standing
Counsel.
VERSUS
SHRI G.NAND GOPAL Respondent
Through
CORAM;
JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU
15.12.2015
ORDER

1. The tax effect in the prayer of the present appeal is Rs.15,65,488/-. In terms of the Circular No.21/2015 dated 10^'' December, 2015 issued by Central Board Direct Taxes, the minimum monetary limit for filing of appeals by the Revenue before this Court is set at Rs.20,00,000/- and above.

2. Para 10 of the circular makes it clear that the instruction will apply retrospectively to pending appeals and appeals to be filed henceforth in the High Courts/Tribunals. It further states that pending appeals below the specified tax limits may be withdrawn/notpressed. ITA 959/2015 Page I of[2] 2015:DHC:11424-DB

3. The appeal is,accordingly,dismissed as not pressed.

DECEMBER 15,2015 MK S.MURALIDHAR,J VIBHU BAKHRU,J