COMMISSIONER OF INCOME TAX-II vs. INDIA GELATINE & CHEMICALS LTD
What did the High Court hold?
The High Court of Gujarat at Ahmedabad decided that the Tax Appeal is not pressed by the Revenue. This decision is based on the low tax effect, as per Circular No. 17/2019, dated August 8, 2019. The circular establishes a monetary limit of Rs. 1,00,00,000 for appeals before the High Court. The Court disposed of the appeal accordingly. The Revenue was granted liberty to revive the tax appeal in case of any difficulty. No specific finding was made on the merits of the original dispute, as the appeal was not pressed.
What were the facts?
The Commissioner of Income Tax-II (Revenue) filed a Tax Appeal before the High Court of Gujarat at Ahmedabad against India Gelatine & Chemicals Ltd (Assessee). The appeal was notified for passing an appropriate order due to a low tax effect. The appeal was to be disposed of in light of Circular No. 17/2019, dated August 8, 2019, issued by the Central Board of Direct Taxes, which sets monetary limits for filing appeals. The circular provides a monetary limit of Rs. 1,00,00,000 for appeals before the High Court.
What were the issues?
1. Whether the Tax Appeal filed by the Revenue is to be dismissed on the grounds of low tax effect, as per Circular No. 17/2019? (Question of law) Contentions: Assessee: Not recorded. Revenue: The appeal is not pressed due to the low tax effect, in accordance with Circular No. 17/2019, dated August 8, 2019, which sets monetary limits for appeals before the High Court at Rs. 1,00,00,000. The Revenue relies on this circular for the disposal of the appeal.
AI-generated summary — verify with the full judgment below
C/TAXAP/1408/2010 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1408 of 2010 ========================================================== COMMISSIONER OF INCOME TAX-II Versus INDIA GELATINE & CHEMICALS LTD ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 MR MANISH J SHAH(1320) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATH and HONOURABLE MR. JUSTICE J.B.PARDIWALA
Date : 31/07/2020
ORAL ORDER (PER : HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATH) 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. Page 1 of 2
C/TAXAP/1408/2010 ORDER 3. 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 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. (VIKRAM NATH, CJ) (J. B. PARDIWALA, J) ALI ISTAYAK Page 2 of 2
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