COMMISSIONER OF INCOME TAX (TDS) vs. NATIONAL AGRICULTURE COOPERATIVE MARKETING FEDERATION

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TAXAP/119/2012HC GujaratGJHC24042764201227 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 of Gujarat at Ahmedabad held that the tax appeal was not pressed by the appellant (Revenue) in view of the low tax effect, as per Circular No. 17/2019 dated August 8, 2019. This circular establishes monetary limits for appeals, with a limit of Rs. 1,00,00,000 for appeals before the High Court. Consequently, the appeal was disposed of in accordance with this circular. The court also reserved the liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific findings were made on the merits of the case as the appeal was not pressed.

What were the facts?

The appeal, C/TAXAP/119/2012, was filed by the Commissioner of Income Tax (TDS) against National Agriculture Cooperative Marketing Federation. The appeal was listed for an appropriate order due to a low tax effect. The High Court of Gujarat at Ahmedabad was to dispose of the appeal 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 appellant due to the low tax effect as per the new policy.

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 assessee (represented by Mr. Udayan P. Vyas) did not explicitly argue any points. However, the appeal was not pressed by the Revenue in view of the low tax effect and the policy outlined in Circular No. 17/2019. The circular sets a monetary limit of Rs. 1,00,00,000 for appeals before the High Court. Revenue's Contention: The Revenue (represented by Mrs. Mauna M. Bhatt) did not press the appeal due to the low tax effect, citing Circular No. 17/2019. The appeal was notified for disposal based on this circular.

AI-generated summary — verify with the full judgment below

C/TAXAP/119/2012 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 119 of 2012 ========================================================== COMMISSIONER OF INCOME TAX (TDS) Versus NATIONAL AGRICULTURE COOPERATIVE MARKETING FEDERATION ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 MR UDAYAN P VYAS(1302) 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) 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. 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/119/2012 ORDER Sr. No. Appeals/SLPs 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) aruna Page 2 of 2

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