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2019 (11) TMI 1728 - CHHATTISGARH HIGH COURTMaintainability of appeal before the Apex Court - Special Order directed filing of appeal on merit, in cases involving organized Tax Evasion Activity - HELD THAT:- As per paragraph 3 of the Circular No. 23 of 2019 dated 06.09.2019, the Board observed that appeals could be filed, notwithstanding the pecuniary limits as mentioned in the earlier Circulars, where the Board, by way of Special Order directed filing of appeal on merit, in cases involving organized Tax Evasion Activity. It was with reference to the said specific rider, that we made an observation, that the way in which matter was sought to be pursued as instructed by the Principal Chief Commissioner of Income Tax, Bhopal as per order dated 11.09.2019 prima facie appeared to be incorrect and hence we required the Appellants to produce the 'Special Order' from the Board, as per which direction, if any, was given to file appeal on merit, holding that the present cases were of such nature as involving organized Tax Evasion Activity, notwithstanding the pecuniary limit. The above OM is only with reference to the decision already taken by the Board and notified as well by Circular No. 23 of 2019 (paragraph 3 of which has already been extracted in the order dated 11.11.2019). After hearing the learned Standing Counsel for the Appellants, we are of the view that as per the decision taken by the Board and the instructions given thereby, which forms the crux of the Circular No. 23 of 2019 dated 06.09.2019; that in order to pursue an appeal notwithstanding pecuniary limit mentioned in the earlier Circulars, it has to be an as exception, where the Board by way of 'Special Order' directs to file appeal on merit, in cases involving organized Tax Evasion Activity. Insofar as no such 'Special Order' passed by the Board has been produced before this Court, we find it difficult to entertain these appeals; in view of the contents of the relevant Circulars issued as above. Accordingly, the appeals are dismissed, however, without prejudice to rights and liberties of the Appellants to approach this Court afresh in appropriate cases wherever 'Special Orders' have been issued by the Board, as an exception to the Circular Nos. 17 of 2019 and 23 of 2019, where organized Tax Evasion Activity is noted.
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