COMMISSIONER OF INCOME TAX GANDHINAGAR vs. M/S MANILAL PRABHUDAS PATEL

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TAXAP/1043/2011HC GujaratGJHC24045302201131 July 2020Bench: HONOURABLE THE CHIEF JUSTICE MR. JUSTICE VIKRAM NATH,HONOURABLE MR. JUSTICE J.B.PARDIWALA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the appeal was notified for passing an appropriate order due to its low tax effect, in accordance with CBDT Circular No. 17/2019. The circular establishes monetary limits for appeals before various authorities, including High Courts. In view of the policy reflected in this circular, and the fact that the appeal was not pressed by the Revenue, the High Court disposed of the appeal accordingly. The court reserved liberty for the Revenue to revive the tax appeal in case of any difficulty. The specific tax effect or the merits of the original assessment were not discussed or decided.

What were the facts?

This is a Tax Appeal filed by the Commissioner of Income Tax, Gandhinagar, against M/s Manilal Prabhudas Patel. The appeal was notified for passing an appropriate order due to its low tax effect. The appeal is being disposed of in light of Circular No. 17/2019 dated August 8, 2019, issued by the Central Board of Direct Taxes (CBDT). This circular outlines revised monetary limits for filing appeals by the revenue. The appeal was not pressed by the appellant.

What were the issues?

1. Whether the appeal should be dismissed on the grounds of low tax effect as per CBDT Circular No. 17/2019? (Question of law) The Revenue's contention is that the appeal is not pressed due to the low tax effect, aligning with the policy outlined in CBDT Circular No. 17/2019. The Assessee's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

C/TAXAP/1043/2011 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1043 of 2011 ========================================================== COMMISSIONER OF INCOME TAX GANDHINAGAR Versus M/S MANILAL PRABHUDAS PATEL ========================================================== 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 THE CHIEF JUSTICE MR. VIKRAM NATH and HONOURABLE MR. JUSTICE J.B.PARDIWALA

Date : 31/07/2020

ORAL ORDER (PER : HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATH) 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. Page 1 of 2

C/TAXAP/1043/2011 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 Income tax 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. (VIKRAM NATH, CJ) (J. B. PARDIWALA, J) ALI ISTAYAK Page 2 of 2

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