PR COMMISSIONER OF INCOME TAX 4 AHMEDABAD vs. PARULBEN B PATEL

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TAXAP/140/2017HC GujaratGJHC24056806201727 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 held that the appeal is disposed of in accordance with Circular No. 17/2019, dated August 8, 2019, due to the low tax effect. The Court noted the monetary limits specified in the circular for appeals before the High Court. The appeal was not pressed by the Revenue. The Court reserved the liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific findings on the merits of the case were made as the appeal was not pressed.

What were the facts?

The appeal was filed by the PR Commissioner of Income Tax, Ahmedabad, against Parulben B. Patel. The appeal was notified for an appropriate order due to low tax effect. The Gujarat High Court referred to Circular No. 17/2019, dated August 8, 2019, issued by the Central Board of Direct Taxes, which outlines monetary limits for filing appeals. The circular specifies a monetary limit of Rs. 1,00,00,000 for appeals before the High Court. The appeal was not pressed by the Revenue in light of this circular and the low tax effect.

What were the issues?

1. Whether the appeal should be dismissed due to low tax effect, considering the policy outlined in Circular No. 17/2019? (Question of law and fact) The Revenue argued that the appeal was not pressed in view of the low tax effect, as per Circular No. 17/2019. The circular sets monetary limits for appeals, with Rs. 1,00,00,000 being the limit for appeals before the High Court. The Assessee did not present any arguments as the appeal was not pressed by the Revenue.

AI-generated summary — verify with the full judgment below

C/TAXAP/140/2017 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 140 of 2017 ========================================================== PR COMMISSIONER OF INCOME TAX 4 AHMEDABAD Versus PARULBEN B PATEL ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 MR SN DIVATIA(1378) 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/140/2017 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) GIRISH Page 2 of 2

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