COMMISSIONER OF INCOME TAX,AHMEDABAD-III vs. JAIDEEP RAVINDRA AGARWAL C/O RAVINDRA M AGARWAL

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TAXAP/1042/2011HC GujaratGJHC24045301201127 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 of Gujarat at Ahmedabad held that the tax appeal is not pressed by the appellant (Revenue) in view of the low tax effect, as per Circular No. 17/2019 dated 8th August, 2019. The circular specifies that appeals before the High Court should have a monetary limit of Rs. 1,00,00,000. Since the appeal was not pressed due to the low tax effect, it was disposed of accordingly. The court also reserved the liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific findings were made on the merits of the case as the appeal was not pressed.

What were the facts?

The appeal, C/TAXAP/1042/2011, was filed by the Commissioner of Income Tax, Ahmedabad-III, against Jaideep Ravindra Agarwal. The appeal was notified for an appropriate order due to low tax effect. The judgment refers to Circular No. 17/2019 dated 8th August, 2019, issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. This circular outlines new monetary limits for filing appeals. The appeal was not pressed by the appellant in view of this circular and the low tax effect.

What were the issues?

1. Whether the appeal should be dismissed on the grounds of low tax effect, as per Circular No. 17/2019? Assessee's Contention: The assessee did not explicitly argue, but the appeal was not pressed by the Revenue due to low tax effect, implying acceptance of this ground for disposal. Revenue's Contention: The Revenue stated that the tax appeal is not pressed in view of the low tax effect, having regard to Circular No. 17/2019, dated 8th August, 2019. The circular establishes monetary limits for appeals, with appeals before the High Court having a limit of Rs. 1,00,00,000. The appeal was filed by the Commissioner of Income Tax, Ahmedabad-III.

AI-generated summary — verify with the full judgment below

C/TAXAP/1042/2011 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1042 of 2011 ========================================================== COMMISSIONER OF INCOME TAX,AHMEDABAD-III Versus JAIDEEP RAVINDRA AGARWAL C/O RAVINDRA M AGARWAL ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 MR B S SOPARKAR(6851) 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/1042/2011 ORDER 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, 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) aruna Page 2 of 2

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