COMMISSIONER OF INCOME TAX (TDS) vs. GUJARAT MARITIME BOARD

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TAXAP/101/2015HC GujaratGJHC24047687201527 January 2020Bench: HONOURABLE MR. JUSTICE J.B.PARDIWALA,HONOURABLE MR. JUSTICE BHARGAV D. KARIA2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court decided to dispose of the appeal in view of the low tax effect and the policy outlined in Circular No. 17/2019. The Revenue stated that it was not pressing the appeal. The circular sets a monetary limit of Rs. 1,00,000 for appeals before the High Court. The court found this reason sufficient to dispose of the appeal. The operative direction was to dispose of the appeal accordingly. The court also reserved liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific finding was made on the merits of the original dispute.

What were the facts?

The Commissioner of Income Tax (TDS) filed a Tax Appeal before the High Court of Gujarat at Ahmedabad. The appeal was against an order passed by an authority below, though the specific authority and assessment year(s) are not detailed in the provided text. The appeal was listed for an appropriate order due to a low tax effect. The appellant, the Revenue, decided not to press the appeal in light of Circular No. 17/2019 dated August 8, 2019, issued by the Central Board of Direct Taxes, which sets monetary limits for filing appeals. The monetary limit for appeals before the High Court, as per the circular, is Rs. 1,00,000. The appeal was disposed of accordingly, with liberty reserved for the Revenue to revive it in case of difficulty.

What were the issues?

1. Whether the appeal should be dismissed due to low tax effect, considering the policy outlined in Circular No. 17/2019. The Revenue argued that the appeal is not pressed in view of the low tax effect, citing Circular No. 17/2019, which establishes monetary limits for appeals. The assessee's arguments are not recorded. The circular specifies a monetary limit of Rs. 1,00,000 for appeals before the High Court. The appeal was notified for disposal in light of this circular.

AI-generated summary — verify with the full judgment below

C/TAXAP/101/2015 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 101 of 2015 ========================================================== COMMISSIONER OF INCOME TAX (TDS) Versus GUJARAT MARITIME BOARD ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 G H VIRK(7392) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA and HONOURABLE MR. JUSTICE BHARGAV D. KARIA

Date : 27/01/2020

ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1 The Registry has notified the appeal for the purpose of passing an appropriate order. The captioned appeal has been notified because of the low tax effect. The appeal is 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 This tax appeal is 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. 3 According to the new policy as reflected from the Circular referred to above, the table for monetary limits is as follows: Page 1 of 2

C/TAXAP/101/2015 ORDER Sr. No. Appeals/SLPs in Incometax matters Monetary Limit (Rs.) 1 Before Appellate Tribunal 50,00,000 2 Before High Court 1,00,000 3 Before Supreme Court 2,00,000 4 In view of the aforesaid, the appeal is disposed of accordingly. In case of any difficulty, we reserve the liberty for the Revenue to revive the tax appeal. (J. B. PARDIWALA, J) (BHARGAV D. KARIA, J) CHANDRESH Page 2 of 2

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