COMMISSIONER OF INCOME TAX AHMEDABAD IV vs. NAVPADH ASSOCIATES

PDF · subscribers
TAXAP/1115/2014HC GujaratGJHC24045204201407 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 noted that the appeal was not pressed by the appellant (Revenue) in view of the low tax effect, as per Circular No. 17/2019. The Court referred to the table of monetary limits provided in the circular, which specifies limits for appeals before the Appellate Tribunal, High Court, and Supreme Court. In light of the circular and the fact that the appeal was not pressed, the Court disposed of the appeal accordingly. The liberty was reserved for the Revenue to revive the tax appeal in case of any difficulty. No specific finding was made on the merits of the original dispute, as the appeal was disposed of on procedural grounds related to the tax effect policy.

What were the facts?

The appeal is filed by the Commissioner of Income Tax, Ahmedabad IV, against Navpadh Associates. The appeal was notified for passing 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 Central Board of Direct Taxes. This circular provides monetary limits for filing appeals. The appeal is not pressed by the appellant in view of the low tax effect as per the said circular.

What were the issues?

1. Whether the appeal should be dismissed on the grounds of low tax effect, as per Circular No. 17/2019? (Question of law) Assessee's contention: The appeal is not pressed due to the low tax effect, aligning with the policy outlined in Circular No. 17/2019. The circular establishes monetary limits for appeals, and this appeal falls below those thresholds. Revenue's contention: The revenue, through its counsel, has not pressed the appeal in view of the low tax effect, as per Circular No. 17/2019.

AI-generated summary — verify with the full judgment below

C/TAXAP/1115/2014 ORDER DATED: 07/01/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1115 of 2014 ========================================================== COMMISSIONER OF INCOME TAX AHMEDABAD IV Versus NAVPADH ASSOCIATES ========================================================== 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/1115/2014 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

Recent GST High Court judgments

Search GST case law →