COMMISSIONER OF INCOME TAX TDS vs. M/S VAIBHAV CORPORATION PVT. LTD.
What did the High Court hold?
The High Court noted that the captioned appeal was notified for passing an appropriate order due to a low tax effect. The Court referred to Circular No. 17/2019 dated August 8, 2019, which sets monetary limits for appeals. Specifically, for appeals before the High Court, the monetary limit is Rs. 1,00,00,000. Since the present appeal was not pressed by the Revenue in view of the low tax effect, and in light of the aforesaid circular, the appeal was disposed of accordingly. The Court reserved the liberty for the Revenue to revive the Tax Appeal in case of any difficulty.
What were the facts?
The Commissioner of Income Tax (TDS) filed a Tax Appeal before the Gujarat High Court against M/s Vaibhav Corporation Pvt. Ltd. The appeal was listed for an appropriate order by the Registry due to a low tax effect. The appeal was 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 monetary limits for filing appeals. The appeal was not pressed by the Revenue in view of the low tax effect as per the said circular.
What were the issues?
1. Whether the appeal should be dismissed due to low tax effect, considering the CBDT Circular No. 17/2019? The Revenue argued that the appeal was not pressed in view of the low tax effect, referencing Circular No. 17/2019. The assessee's arguments are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
C/TAXAP/107/2019 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 107 of 2019 ========================================================== COMMISSIONER OF INCOME TAX TDS Versus M/S VAIBHAV CORPORATION PVT. LTD. ========================================================== 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) 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 of Direct Taxes, New Delhi. 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 of Direct Taxes, New Delhi. Page 1 of 2
C/TAXAP/107/2019 ORDER 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 Limits (Rs.) 1 Before Appellate Tribunal 50,00,000 2 Before High Court 1,00,00,000 3 Before Supreme Court 2,00,00,000 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.) /MOINUDDIN Page 2 of 2
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