COMMISSIONER OF INCOME TAX ( EXEMPTIONS ) vs. RADIOLOGICAL AND IMAGING ASSOCIATION

PDF · subscribers
TAXAP/1206/2018HC GujaratGJHC24058954201827 January 2020Bench: HONOURABLE MR. JUSTICE J.B.PARDIWALA,HONOURABLE MR. JUSTICE BHARGAV D. KARIA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Gujarat High Court held that the Tax Appeal is not pressed by the Revenue due to the low tax effect, in accordance with Circular No. 17/2019 dated August 8, 2019. The Court noted the monetary limits prescribed by the circular, specifically that appeals before the High Court have a limit of Rs. 1,00,00,000. Since the present appeal was considered to have a low tax effect, it was disposed of accordingly. The Court also reserved the liberty for the Revenue to revive the Tax Appeal in case of any difficulty. No specific finding was made on the merits of the ITAT's order.

What were the facts?

The Commissioner of Income Tax (Exemptions) filed a Tax Appeal before the Gujarat High Court against an order of the Income Tax Appellate Tribunal (ITAT). The appeal was listed for an appropriate order due to a low tax effect. The Revenue decided not to press the appeal, citing Circular No. 17/2019 dated August 8, 2019, issued by the Central Board of Direct Taxes. This circular outlines revised monetary limits for filing appeals. The High Court noted the monetary limit for appeals before the High Court is Rs. 1,00,00,000. The appeal was disposed of in light of this circular, with liberty reserved for the Revenue to revive it if any difficulty arose.

What were the issues?

1. Whether the appeal should be dismissed on the grounds of low tax effect, considering Circular No. 17/2019 issued by the CBDT? (Question of law) Assessee's Contention: The assessee did not explicitly argue any points as the appeal was not pressed. However, the context implies the assessee would have relied on the low tax effect and the CBDT circular. Revenue's Contention: The Revenue, through its counsel, stated that the appeal is not pressed in view of the low tax effect, having regard to Circular No. 17/2019 dated August 8, 2019. The circular specifies monetary limits for filing appeals, and the current appeal falls below the threshold for appeals before the High Court (Rs. 1,00,00,000).

Which sections of the Income-tax Act were involved?

None explicitly mentioned as being discussed in detail, but Circular No. 17/2019 is referenced.

AI-generated summary — verify with the full judgment below

C/TAXAP/1206/2018                                                                                                 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO.  1206 of 2018 ========================================================== COMMISSIONER OF INCOME TAX ( EXEMPTIONS ) Versus RADIOLOGICAL AND IMAGING ASSOCIATION ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 MS VAIBHAVI K PARIKH(3238) 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/1206/2018                                                                                                 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

Recent GST High Court judgments

Search GST case law →