THE PRIN. COMMISSIONER OF INCOME TAX-6 vs. VISHAL MADHUSUDAN CHOKSI
What did the High Court hold?
The High Court held that the Tax Appeal is disposed of as not pressed. The reasoning provided is that the learned counsel for the revenue stated that the appeal was not pressed, citing Circular No. 17/2019, dated August 8, 2019. This circular establishes monetary limits for appeals, with Rs. 1,00,00,000 being the limit for appeals before the High Court. The operative direction is that the appeal is disposed of as not pressed. No issues were expressly left undecided.
What were the facts?
This is a Tax Appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961, against an order of the Income Tax Appellate Tribunal (ITAT). The appeal concerns Vishal Madhusudan Choksi. The Revenue's counsel informed the High Court that the appeal was not being pressed. This decision was made in light of Circular No. 17/2019, dated August 8, 2019, issued by the Central Board of Direct Taxes (CBDT), which sets monetary limits for filing appeals. The circular specifies a monetary limit of Rs. 1,00,00,000 for appeals before the High Court.
What were the issues?
1. Whether the appeal filed by the Revenue should be dismissed as not pressed due to low tax effect, considering the CBDT's Circular No. 17/2019. (Question of law) Assessee's Contention: The judgment does not record any specific contentions from the assessee. The appeal was not pressed by the Revenue. Revenue's Contention: The Revenue argued that the appeal should not be pressed in view of the low tax effect, as per Circular No. 17/2019. The circular provides monetary limits for filing appeals before various authorities, including the High Court, which is Rs. 1,00,00,000.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA)
This Tax Appeal under Section 260A of the Income Tax Act, 1961 (for short ‘The Act, 1961’) is at the instance of the Revenue.
This Tax Appeal is not pressed by the learned counsel for the revenue in view of the low tax effect having regard to the Circular No.17/2019, dated 8th August, 2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes, New Delhi. C/TAXAP/617/2019 ORDER
According to the new policy as reflected from the Circular referred to above, the table for monetary limits is as follows : Sr. No. Appeals/SLPs in Income-tax matters Monetary Limit (in Rs.) 1 Before Appellate Tribunal 0,50,00,000 2 Before High Court 1,00,00,000 3 Before Supreme Court 2,00,00,000
In view of the aforesaid, this Tax Appeal is disposed of as not pressed. (J. B. PARDIWALA, J) (A. C. RAO, J) RAFIK..
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