COMMISSIONER OF INCOME TAX I vs. FACETS POLISHING WORKS PVT LTD
What did the High Court hold?
The High Court held that in light of the Circular No. 17 of 2019, which mandates that appeals with a tax effect not exceeding Rs. 1,00,00,000/- should not be filed before the High Court and is applicable retrospectively to pending appeals, the Revenue did not press the present appeal. The Court's reasoning was directly based on the stated tax effect being below the monetary limit stipulated in the circular. Therefore, the appeal was disposed of as not pressed. The Court also provided a liberty to the appellant to seek revival of the appeal if there was any error in the computation of the tax effect or if the circular was not applicable for any reason. No specific issue regarding the substantive tax dispute was decided.
What were the facts?
The appeal was filed by the Commissioner of Income Tax I (the Revenue) against Facets Polishing Works Pvt Ltd (the assessee). The assessment year(s) are not specified. The appeal challenges an order or action that is not detailed in the provided text. The procedural history is that the Revenue filed this appeal before the High Court of Gujarat. During the hearing, the Revenue's counsel stated that the tax effect involved in the appeal was less than Rs. 1,00,00,000/-. This statement was made in the context of a circular issued by the Government of India.
What were the issues?
The Tribunal had to decide whether to proceed with the appeal. The Revenue's contention was based on Circular No. 17 of 2019 dated 08.08.2019, which stipulated that appeals with a tax effect not exceeding Rs. 1,00,00,000/- should not be filed before the High Court and that this circular was retrospectively applicable to pending appeals. Consequently, the Revenue's counsel stated that they did not press the present appeal. The judgment does not record any specific arguments from the assessee's side regarding the merits of the case, as the appeal was not pressed by the Revenue.
AI-generated summary — verify with the full judgment below
C/TAXAP/200/2015 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 200 of 2015 ========================================================== COMMISSIONER OF INCOME TAX I Versus FACETS POLISHING WORKS PVT LTD ========================================================== Appearance: MRS KALPANAK RAVAL(1046) for the Appellant(s) No. 1 MR TUSHAR P HEMANI(2790) for the Opponent(s) No. 1 MS VAIBHAVI K PARIKH(3238) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI and HONOURABLE MS. JUSTICE SANGEETA K. VISHEN
Date : 14/10/2019 ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Heard Mrs.Kalpana K. Raval, learned senior standing counsel for the appellant and Mr.Tushar P. Hemani, learned senior counsel with Ms.Vaibhavi K. Parikh, learned advocate for the respondent. 2. Mrs.Kalpana K. Raval, learned senior standing counsel for the appellant, has stated that the tax effect involved in this appeal is less than Rs.1,00,00,000/-. Under the circumstances, in the light of the Circular No.17 of 2019 dated 08.08.2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, which provides that no appeal wherein the tax effect does not Page 1 of 2
C/TAXAP/200/2015 ORDER exceed the monetary limit of Rs.1,00,00,000/- shall be filed before the High Court and which has also been made retrospectively applicable to pending appeals, the learned senior standing counsel for the appellant does not press the present appeal. 3. The appeal is, accordingly, disposed of as not pressed in light of the Circular dated 08.08.2019. However, in case there is any error in the computation of the tax effect involved or if, for any reason, the Circular is not applicable, it would be open for the appellant to seek revival of the appeal. (HARSHA DEVANI, J) (SANGEETA K. VISHEN,J) RAVI P. PATEL Page 2 of 2
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