Tax Appeal v. Dated 19[Th] September,2016Oral Order

IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No. 4 of 2015 The Commissioner of Income Tax ( Central), Central Revenue Building, Bir Chand Patel Marg, P.O.-GPO, P.S.- Kotwali, District-Patna---Appellant Versus Smt. Bina Modi, resident of 11/1B, New Road, Alipur, P.O. & P.S.- Alipur, District- Kolkata, PIN-700027 ---Respondent CORAM:HON'BLE MR. JUSTICE D.N. PATELHON'BLE MR. JUSTICE RATNAKER BHENGRAFor the Appellant:Mr. Deepak RoshanFor the Respondent: 12/Dated 19[th] September,2016Oral Order Per D.N. Patel,J: 1.Counsels appearing for the parties submitted that the latest circular issued by the Central Board of Direct Taxes, i.e. CBDT Circular 21/2015 dated 10[th] December, 2015, gives revised monetary limits for filing appeals by the Income tax Department before the Income Tax Appellate Tribunals and the High Courts and for filing S.L.P. before Hon'ble the Supreme Court. 2.As per the aforesaid circular, monetary limit with respect to High Courts has been enhanced to Rs. 20 lakhs. This circular provides for some exceptions enumerated in Paragraph No. 10 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. 3.Having heard counsels for both sides and looking to the Circular dated 10[th] December, 2015 and also looking to the facts that monetary limit involved in the present case is less than Rs.20 lakhsand that the facts of this case do not fall within thepurview of the exceptions pointed out at paragraph no. 8 of the aforesaid circular, this appeal is dismissed. 4.Interim relief, if any, stands vacated. ( D.N. Patel,J.) ( Ratnaker Bhengra,J.)