COMMISSIONER OF INCOME TAX-V vs. SHANTABEN K PATEL

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TAXAP/199/2012HC GujaratGJHC24042809201227 January 2020Bench: HONOURABLE MR. JUSTICE J.B.PARDIWALA,HONOURABLE MR. JUSTICE BHARGAV D. KARIA2 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal decided that the appeal should be disposed of in accordance with Circular No. 17/2019 due to the low tax effect. The reasoning was based on the new policy introduced by the Central Board of Direct Taxes, which sets monetary limits for appeals. The appeal was not pressed by the revenue, and the court acknowledged the circular's directive to dispose of such matters. The operative direction was to dispose of the appeal accordingly. The court also granted liberty to the revenue to revive the tax appeal in case of any difficulty. No specific issue was left undecided; the entire appeal was disposed of based on the circular.

What were the facts?

The appeal, C/TAXAP/199/2012, was filed by the Commissioner of Income Tax-V against Shantaben K Patel. The Gujarat High Court notified the appeal for an appropriate order due to a low tax effect. The court noted that the appeal was to be disposed of in light of Circular No. 17/2019, dated August 8, 2019, issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. This circular outlines new monetary limits for filing appeals. The court also mentioned that if the revenue faces any difficulty, they reserve the liberty to revive the tax appeal.

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) Assessee's Contention: The assessee did not present any arguments as the appeal was not pressed by the revenue. Revenue's Contention: The revenue argued that the appeal should be disposed of in view of Circular No. 17/2019, dated August 8, 2019, which specifies monetary limits for appeals. The revenue indicated that the appeal was not pressed due to the low tax effect, aligning with the policy outlined in the circular. The circular provides a table of monetary limits for appeals before the Appellate Tribunal (Rs. 50,00,000), High Court (Rs. 1,00,00,000), and Supreme Court (Rs. 2,00,00,000).

AI-generated summary — verify with the full judgment below

C/TAXAP/199/2012 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 199 of 2012 ========================================================== COMMISSIONER OF INCOME TAX-V Versus SHANTABEN K PATEL ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 MR B S SOPARKAR(6851) 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/199/2012 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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