COMMISSIONER OF INCOME TAX vs. RAVINDRA M AGRAWAL

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TAXAP/1077/2011HC GujaratGJHC24045328201107 January 2022Bench: HONOURABLE MR. JUSTICE J.B.PARDIWALA,HONOURABLE MS. JUSTICE NISHA M. THAKORE2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Gujarat held that the Tax Appeal is not pressed by the Revenue due to its low tax effect, as per Circular No. 17/2019. The Court noted the monetary limits prescribed by the circular for appeals before the High Court, which is 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 appeal in case of any difficulty. The specific tax effect or the substantive grounds of appeal were not decided on merits.

What were the facts?

This matter concerns a Tax Appeal filed by the Commissioner of Income Tax (the Revenue) against Ravindra M. Agrawal (the assessee). The appeal was notified for an appropriate order by the Registry of the High Court of Gujarat. The appeal was listed due to its low tax effect. The Court was to consider Circular No. 17/2019, dated August 8, 2019, issued by the Central Board of Direct Taxes, which sets monetary limits for filing appeals.

What were the issues?

1. Whether the appeal should be dismissed due to low tax effect, in light of Circular No. 17/2019? (Question of law/procedure). Assessee's Contention: The judgment does not record any specific contentions from the assessee. The appeal is disposed of based on the Revenue's stance and the Court's interpretation of the circular. Revenue's Contention: The Revenue stated that the appeal is not pressed in view of the low tax effect, referencing Circular No. 17/2019. The circular outlines monetary limits for appeals before various authorities, including the High Court, at Rs. 1,00,00,000.

AI-generated summary — verify with the full judgment below

C/TAXAP/1077/2011 ORDER DATED: 07/01/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1077 of 2011 ========================================================== COMMISSIONER OF INCOME TAX Versus RAVINDRA M AGRAWAL ========================================================== Appearance: MR MANISH R. BHATT, SENIOR ADVOCATE FOR M R BHATT & CO. (5953) 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 MS. JUSTICE NISHA M. THAKORE

Date : 07/01/2022

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 8 th 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 8 th 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/1077/2011 ORDER DATED: 07/01/2022 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. (J. B. PARDIWALA, J) (NISHA M. THAKORE,J) A. B. VAGHELA Page 2 of 2

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