COMMISSIONER OF INCOME TAX GANDHINAGAR vs. GUJARAT STATE ENERGY GENERATION LTD

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TAXAP/155/2010HC GujaratGJHC24046017201027 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 of Gujarat at Ahmedabad decided to dispose of the tax appeal. The decision was based on the Revenue's submission that the appeal was not pressed due to a low tax effect, in accordance with Circular No. 17/2019. This circular establishes monetary limits for appeals, with Rs. 1,00,00,000 being the limit for appeals before the High Court. The Court noted that the appeal was being disposed of in view of this circular and the low tax effect. 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.

What were the facts?

The Commissioner of Income Tax, Gandhinagar (the Revenue) filed a tax appeal before the High Court of Gujarat at Ahmedabad against Gujarat State Energy Generation Ltd (the Assessee). The appeal, bearing number C/TAXAP/155/2010, was listed for an order due to a low tax effect. The Revenue decided not to press the appeal in light of Circular No. 17/2019 dated August 8, 2019, issued by the Central Board of Direct Taxes, which revised monetary limits for filing appeals. The circular establishes a monetary limit of Rs. 1,00,00,000 for appeals before the High Court.

What were the issues?

1. Whether the appeal should be dismissed due to a low tax effect, as per Circular No. 17/2019. (Question of law) Contentions: Assessee: Not recorded. Revenue: The Revenue submitted that the appeal is not pressed in view of the low tax effect, citing Circular No. 17/2019, dated August 8, 2019, which sets monetary limits for appeals. The appeal falls below the prescribed limit for High Court appeals.

AI-generated summary — verify with the full judgment below

C/TAXAP/155/2010 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 155 of 2010 ========================================================== COMMISSIONER OF INCOME TAX GANDHINAGAR Versus GUJARAT STATE ENERGY GENERATION LTD ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 MRS SWATI SOPARKAR(870) 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/155/2010 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) aruna Page 2 of 2

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