COMMISSIONER OF INCOME TAX-V, vs. HARISINGH P. CHAMPAVAT

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TAXAP/1390/2008HC GujaratGJHC24041312200807 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 held that the Tax Appeal was not pressed by the Revenue in view of the low tax effect, aligning with Circular No. 17/2019. The court noted the policy reflected in the circular, which sets monetary limits for appeals. Specifically, for appeals before the High Court, the monetary limit is Rs. 1,00,00,000. Since the appeal was not pressed due to low tax effect, the court disposed of the appeal accordingly. The court also reserved liberty for the Revenue to revive the tax appeal in case of any difficulty, implying the decision was based on administrative policy rather than a substantive decision on the merits of the tax dispute.

What were the facts?

This matter concerns a Tax Appeal filed by the Commissioner of Income Tax-V (the Revenue) against Harisingh P. Champavat (the assessee). The appeal was notified for an appropriate order due to low tax effect. The High Court of Gujarat at Ahmedabad was considering the appeal. The procedural history indicates that the appeal was brought before the court for disposal in light of a specific circular.

What were the issues?

The primary issue before the High Court was whether the Tax Appeal filed by the Revenue should be entertained or disposed of, considering the monetary limits prescribed by Circular No. 17/2019. The Revenue argued that the appeal was not pressed due to the low tax effect, as per the aforementioned circular. The circular outlines monetary limits for filing appeals before various authorities, including the High Court. The specific question was whether the appeal fell within the criteria for withdrawal or disposal based on this circular.

AI-generated summary — verify with the full judgment below

C/TAXAP/1390/2008 ORDER DATED: 07/01/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1390 of 2008 ========================================================== COMMISSIONER OF INCOME TAX-V, Versus HARISINGH P. CHAMPAVAT ========================================================== Appearance: MR MANISH R. BHATT, SENIOR ADVOCATE FOR M R BHATT & CO. (5953) for the Appellant(s) No. 1 DARSHAN R PATEL(8486) 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/1390/2008 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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