COMMISSIONER OF INCOME TAX vs. NIRMA CONSUMER CARE LTD
What did the High Court hold?
The High Court of Gujarat disposed of the Tax Appeal. The Court noted that the appeal was not pressed by the Revenue in view of the low tax effect, referencing Circular No. 17/2019. This circular establishes monetary limits for appeals, with appeals before the High Court having a limit of Rs. 1,00,00,000. Consequently, the appeal was disposed of based on this policy. The Court reserved liberty for the Revenue to revive the appeal in case of any difficulty. No specific issue on merits was decided.
What were the facts?
The Commissioner of Income Tax (Revenue) filed a Tax Appeal before the High Court of Gujarat at Ahmedabad against Nirma Consumer Care Ltd (Assessee). The appeal was notified for an appropriate order due to its low tax effect. The Court considered Circular No. 17/2019, dated August 8, 2019, issued by the Central Board of Direct Taxes, which provides monetary limits for filing appeals. The appeal was listed for disposal based on this circular.
What were the issues?
1. Whether the Tax Appeal should be dismissed on the grounds of low tax effect, as per Circular No. 17/2019? Assessee's contention: The assessee did not make any specific arguments recorded in the judgment. The appeal was not pressed by the Revenue. Revenue's contention: The Revenue did not press the appeal due to the low tax effect, citing Circular No. 17/2019, which sets monetary limits for appeals before the High Court at Rs. 1,00,00,000. The appeal was being disposed of in light of this policy.
AI-generated summary — verify with the full judgment below
C/TAXAP/1310/2014 ORDER DATED: 07/01/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1310 of 2014 ========================================================== COMMISSIONER OF INCOME TAX Versus NIRMA CONSUMER CARE LTD ========================================================== 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/1310/2014 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
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