COMMISSIONER OF INCOME TAX vs. REENA R AGRAWAL
What did the High Court hold?
The High Court held that the appeal was not pressed by the Revenue due to the low tax effect, as per Circular No. 17/2019. 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 granted liberty to the Revenue to revive the tax appeal if any difficulty arose. No specific issue regarding the merits of the original assessment or the order under challenge was decided.
What were the facts?
The appeal, C/TAXAP/1085/2011, was filed by the Commissioner of Income Tax (Revenue) against Reena R. Agrawal (Assessee). The appeal was listed for an appropriate order by the Gujarat High Court. The primary reason for listing the appeal was its low tax effect, in line with Circular No. 17/2019 dated August 8, 2019, issued by the Central Board of Direct Taxes. This circular provides monetary limits for filing appeals. The appeal was not pressed by the Revenue due to this low tax effect. The Court reserved liberty for the Revenue to revive the appeal in case of any difficulty.
What were the issues?
The Tribunal had to decide whether to proceed with the appeal given its low tax effect. The Revenue's contention was that the appeal should not be pressed in light of Circular No. 17/2019, which sets monetary limits for appeals before the High Court at Rs. 1,00,00,000. The Revenue relied on this circular to justify not pressing the appeal. No specific arguments were recorded for the Assessee.
AI-generated summary — verify with the full judgment below
C/TAXAP/1085/2011 ORDER DATED: 07/01/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1085 of 2011 ========================================================== COMMISSIONER OF INCOME TAX Versus REENA R 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/1085/2011 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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