I.a v. M/S. Earth Movers Consultancy Pvt. Ltd

IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No. 15 of 2016with I.A. No. 3865 of 2017 The Commissioner of Income Tax, 47 C, J. Area, P.O. & P.S. Bishtupur, Jamshedpur, District: Singhbhum East……Respondent/AppellantVersus M/s. Earth Movers Consultancy Pvt. Ltd. ... ...Respondents ------ CORAM:HON'BLE THE ACTING CHIEF JUSTICEHON'BLE MR. JUSTICE RATNAKER BHENGRA ----- For the Appellant:M/s Deepak RoshanFor the Respondents:Mr Niranjan Kumar ----- 12/Dated 10th July, 2017Per D.N. Patel, J.I.A. No. 3865 of 2017 1.This Interlocutory application has been preferred by the respondent Company raising preliminary objection on the maintainability of the instant Tax Appeal before this Hon'ble Court in view of the Circular No. 21/2015 issued by the Central Board Direct Taxes (CBDT), which is at Annexure I.A.-1 to the Interlocutory Application. 2.Counsels appearing for the parties submitted that the circular issued by the Central Board of Direct Taxes, i.e. CBDT Circular 21/2015 dated 10[th] December, 2015, incorporates revised monetary limits for filing appeals by the Income Tax Department before the Income Tax Appellate Tribunal and the High Courts and for filing S.L.P. before Hon'ble the Supreme Court. 3.As per the said circular, monetary limit, with respect to High Courts, has been enhanced to Rs.20 Lakhs. This circular provides for some exceptions as enumerated in Paragraph No. 8 thereof and looking to Paragraph No. 10 thereof, it appears that aforesaid instructions contained in the Circular is to be applied retrospectively to the pending appeals before the High Courts. Photocopy of the aforesaid circular is taken on record. 4.Having heard counsels appearing for both sides and looking to the Circular dated 10[th] December, 2015 and also looking to the facts and circumstances of the case, it appears that monetary limit involved in thepresent case is less than Rs.20 lacs and the facts of this case do notcome within the purview of the exceptions pointed out at paragraph no.8of the aforesaid circular. 5.Therefore, in view of the aforesaid circular, this Interlocutory application is allowed and disposed of. Tax Appeal No. 15 of 2016 6.In the light of the aforesaid circular and in view of disposal of the Interlocutory Application, this Tax Appeal is, hereby, dismissed. 7.Interim relief, if any, stands vacated. (D.N.Patel, A.C.J.) (Ratnaker Bhengra, J.)