PRINCIPAL COMMISSIONER OF INCOME TAX-3 vs. PINO BISAZZA GLASS PRIVATE LIMITED

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TAXAP/198/2018HC GujaratGJHC24011176201807 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 appeal was not pressed by the Revenue in view of the low tax effect, referencing CBDT Circular No. 17/2019. The court noted the monetary limits stipulated in the circular, which indicate that appeals before the High Court have a monetary limit of Rs. 1,00,00,000. Consequently, the appeal was disposed of on this basis. The court also reserved the liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific finding was made on the merits of the case as the appeal was not pressed.

What were the facts?

The appeal, bearing number C/TAXAP/198/2018, was filed by the Principal Commissioner of Income Tax-3 against Pino Bisazza Glass Private Limited. The appeal was notified for an appropriate order by the Gujarat High Court. The primary reason for the notification was the low tax effect of the matter. The court referred to Circular No. 17/2019, dated 8th August 2019, issued by the Central Board of Direct Taxes, which outlines monetary limits for filing appeals. The appeal was presented before a bench comprising Justices J.B. Pardiwala and Nisha M. Thakore.

What were the issues?

1. Whether the appeal should be dismissed due to low tax effect in light of CBDT Circular No. 17/2019? The Revenue (Appellant) argued that the appeal was not pressed due to the low tax effect, as per the aforementioned circular. The Assessee (Opponent) did not present any arguments as the appeal was not pressed by the Revenue. The circular provides monetary limits for appeals before various authorities, including the High Court, which is Rs. 1,00,00,000.

AI-generated summary — verify with the full judgment below

C/TAXAP/198/2018 ORDER DATED: 07/01/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 198 of 2018 ========================================================== PRINCIPAL COMMISSIONER OF INCOME TAX-3 Versus PINO BISAZZA GLASS PRIVATE LIMITED ========================================================== Appearance: MR MANISH R. BHATT, SENIOR ADVOCATE FOR M R BHATT & CO. (5953) for the Appellant(s) No. 1 HIREN J TRIVEDI(8808) for the Opponent(s) No. 1 MR SP MAJMUDAR(3456) 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/198/2018 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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