COMMISSIONER OF INCOME TAX-I vs. KATIRA CONSTRUCTION LIMITED

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TAXAP/1002/2009HC GujaratGJHC24040940200909 September 2019Bench: HONOURABLE MR. JUSTICE J.B.PARDIWALA,HONOURABLE MR. JUSTICE A.C. RAO2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court held that all the captioned tax appeals were not pressed by the Revenue in view of the low tax effect, as per Circular No. 17/2019 dated August 8, 2019. The Court noted the revised monetary limits for appeals. Consequently, all the appeals were disposed of accordingly. The Court reserved liberty for the Revenue to revive the tax appeals in case of any difficulty. The specific tax effect or the assessment years were not recorded in the judgment. No specific issue was left undecided, as the appeals were disposed of based on the Revenue's decision not to press them.

What were the facts?

The Commissioner of Income Tax-I (Revenue) filed three tax appeals (R/TAX APPEAL NO. 1001 of 2009, R/TAX APPEAL NO. 1002 of 2009, and R/TAX APPEAL NO. 1003 of 2009) against Rasiklal K Katira (assessee). The appeals were listed for appropriate orders due to low tax effect. The appeals were to be disposed of in light of Circular No. 17/2019, dated August 8, 2019, issued by the Central Board of Direct Taxes. This circular outlines revised monetary limits for filing appeals. The Court noted the new policy and the monetary limits for appeals before the Appellate Tribunal (Rs. 50,00,000), High Court (Rs. 1,00,00,000), and Supreme Court (Rs. 2,00,00,000).

What were the issues?

1. Whether the appeals should be dismissed due to low tax effect in light of Circular No. 17/2019? (Question of law) Assessee's Contention: The assessee did not make any arguments as the appeals were not pressed by the Revenue. Revenue's Contention: The Revenue argued that all the captioned tax appeals are not pressed in view of the low tax effect, having regard to Circular No. 17/2019, dated August 8, 2019. The Revenue relied on Circular No. 17/2019 to justify not pressing the appeals.

AI-generated summary — verify with the full judgment below

C/TAXAP/1001/2009 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1001 of 2009 With R/TAX APPEAL NO. 1002 of 2009 With R/TAX APPEAL NO. 1003 of 2009 ========================================================== COMMISSIONER OF INCOME TAX-I Versus RASIKLAL K KATIRA ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 MRS SWATI SOPARKAR(870) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA and HONOURABLE MR.JUSTICE A.C. RAO

Date : 09/09/2019

COMMON ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. The Registry has notified all the captioned tax appeals for the purpose of passing appropriate orders. All the captioned appeals have been notified because of the low tax effect. These appeals are to be disposed of keeping in mind 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. 2. All the captioned tax appeals are not pressed 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. Page 1 of 2

C/TAXAP/1001/2009 ORDER 3. 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 Incometax matters Monetary Limit (Rs.) 1 Before Appellate Tribunal 50,00,000 2 Before High Court 1,00,00,000 3 Before Supreme Court 2,00,00,000 4. In view of the aforesaid, all the appeals are disposed of accordingly. In case of any difficulty, we reserve the liberty for the Revenue to revive the tax appeal. (J. B. PARDIWALA, J) (A. C. RAO, J) aruna Page 2 of 2

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