THE COMMISSIONER OF INCOME TAX vs. JAYPRAKASH SHAMJIBHAI PATEL

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TAXAP/1049/2008HC GujaratGJHC24041272200810 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 tax appeal. The primary reason for this decision was the Revenue's decision not to press the appeal due to a low tax effect, as guided by Circular No. 17/2019. This circular establishes monetary limits for appeals before various judicial forums, including the High Court. The Court noted the monetary limit for appeals before the High Court as Rs. 1,00,00,000. Consequently, the appeal was disposed of in accordance with this policy. The Court also reserved liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific findings on the merits of the original tax dispute were made as the appeal was not pressed.

What were the facts?

This is a Tax Appeal filed by the Commissioner of Income Tax (Revenue) against Jayprakash Shamjibhai Patel (Assessee). The appeal was notified for an appropriate order due to low tax effect. The appeal is being disposed of in light of Circular No. 17/2019 dated August 8, 2019, issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. The circular outlines monetary limits for filing appeals. The appeal is not pressed by the Revenue in view of this circular.

What were the issues?

1. Whether the appeal should be dismissed due to low tax effect as per Circular No. 17/2019? (Question of law) Assessee's Contention: The appeal is not pressed by the Revenue in view of the low tax effect and Circular No. 17/2019. Revenue's Contention: The Revenue has not pressed the appeal due to the low tax effect, as per the policy outlined in Circular No. 17/2019. The judgment does not record any specific arguments made by the Revenue beyond this statement.

AI-generated summary — verify with the full judgment below

C/TAXAP/1049/2008 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1049 of 2008 ========================================================== THE COMMISSIONER OF INCOME TAX Versus JAYPRAKASH SHAMJIBHAI PATEL ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 RULE SERVED(64) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA and HONOURABLE MR. JUSTICE BHARGAV D. KARIA

Date : 10/01/2020

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. Page 1 of 2

C/TAXAP/1049/2008 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/SLP 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) GIRISH Page 2 of 2

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