COMMISSIONER OF INCOME TAX-I vs. BHARAT VITHALBHAI PATEL
What did the High Court hold?
The High Court held that the tax effect in the appeal is less than the monetary limit fixed under the extant Circulars/Notifications issued by the CBDT, specifically Circular No. 17 of 2019. Therefore, the appeal would not survive for consideration on merits due to the low tax effect. The appeal was disposed of on this ground, keeping open the question of law raised. The court also clarified that if the appeal falls under any exception carved out in the circulars, either party can seek revival of the appeal by filing an appropriate note.
What were the facts?
The appeal was filed by the Commissioner of Income Tax-I against an order of the Income Tax Appellate Tribunal. The Assessing Officer had passed an order leading to a consequential demand. The present appeal concerns the assessment year(s) not explicitly stated in the judgment. The core issue is that the tax effect arising from the Assessing Officer's order is below the monetary limit prescribed by Central Board of Direct Taxes (CBDT) Circular No. 17 of 2019, dated 08.08.2019. Consequently, the appeal would ordinarily not be maintainable.
What were the issues?
1. Whether the appeal involves a substantial question of law regarding the interpretation of the Constitution of India or any order made thereunder? (This is framed as a question for reporters, not a substantive issue for the Tribunal's decision). Assessee's Contention: Not recorded in the judgment. Revenue's Contention: The appeal is maintainable despite the low tax effect, or the matter falls under an exception to the monetary limit prescribed by CBDT Circular No. 17 of 2019.
AI-generated summary — verify with the full judgment below
C/TAXAP/1704/2009 JUDGMENT DATED: 14/09/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1704 of 2009 FOR APPROVAL AND SIGNATURE: HONOURABLE THE CHIEF JUSTICE MR. JUSTICE ARAVIND KUMAR and HONOURABLE MR. JUSTICE ASHUTOSH J. SHASTRI ============================================= 1 Whether Reporters of Local Papers may be allowed to see the judgment ? 2 To be referred to the Reporter or not ? 3 Whether their Lordships wish to see the fair copy of the judgment ? 4 Whether this case involves a substantial question of law as to the interpretation of the Constitution of India or any order made thereunder ? ============================================= COMMISSIONER OF INCOME TAX-I Versus BHARAT VITHALBHAI PATEL ============================================= Appearance: MR.VARUN K.PATEL(3802) for the Appellant(s) No. 1 MRS SWATI SOPARKAR(870) for the Opponent(s) No. 1 ============================================= CORAM:HONOURABLE THE CHIEF JUSTICE MR. JUSTICE ARAVIND KUMAR and HONOURABLE MR. JUSTICE ASHUTOSH J. SHASTRI
Date : 14/09/2022
ORAL JUDGMENT (PER : HONOURABLE THE CHIEF JUSTICE MR. JUSTICE ARAVIND KUMAR) 1. This appeal by the assessee is directed against the order of the Income Tax Appellate Tribunal. The order passed by the Page 1 of 2
C/TAXAP/1704/2009 JUDGMENT DATED: 14/09/2022 Assessing Officer and the consequential demand, notice issued thereunder would indicate that the tax effect is less than the monetary limit fixed under extant Circulars/Notifications issued by the Central Board of Direct Taxes (CBDT), by virtue of which the appeal would not survive for consideration in light of the low effect of tax prescribed under the said Notifications namely Circular No. 17 of 19 dated 08.08.2019. Hence, appeal stands disposed of as having low tax effect and keeping open the question of law raised in the appeal. However, it is made clear that in the event of this appeal falling under the category of any exception carved out under the said extant Circulars, either of the parties would be at liberty to seek for revival of this appeal by filing appropriate note in the Registry. (ARAVIND KUMAR,CJ) (ASHUTOSH J. SHASTRI, J) phalguni Page 2 of 2
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