THE PR. COMMISSIONER OF INCOME TAX RAJKOT 2 vs. BHAVESH HARIKISHANDAS KAMDAR C/O. JAYESH H. KAMDAR

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TAXAP/201/2019HC GujaratGJHC24026673201909 September 2019Bench: HONOURABLE MR. JUSTICE J.B.PARDIWALA,HONOURABLE MR. JUSTICE A.C. RAO2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the Tax Appeal is not pressed by the Revenue in view of the low tax effect, in accordance with Circular No. 17/2019 dated August 8, 2019. The circular establishes revised monetary limits for appeals before various authorities, including the High Court, which is Rs. 1,00,00,000. The appeal was disposed of based on this policy. The court also reserved the liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific finding on the merits of the original assessment or the order under challenge was made, as the appeal was not pressed.

What were the facts?

The Principal Commissioner of Income Tax, Rajkot (Revenue) filed a Tax Appeal before the High Court of Gujarat at Ahmedabad. The appeal was against Bhavesh Harikishandas Kamdar (Assessee). The appeal was notified for passing an appropriate order due to low tax effect. The court considered Circular No. 17/2019 dated August 8, 2019, issued by the Central Board of Direct Taxes, which revised monetary limits for filing appeals. The appeal was disposed of in light of this circular, with liberty reserved for the Revenue to revive it in case of difficulty.

What were the issues?

1. Whether the appeal should be dismissed due to low tax effect, as per Circular No. 17/2019? (Question of law and fact) Assessee's Contention: The appeal is not pressed in view of the low tax effect, as per Circular No. 17/2019. The circular sets revised monetary limits for appeals, and this appeal falls below the threshold for High Court appeals. Revenue's Contention: The judgment records no specific contention from the Revenue regarding the merits of the case. However, the Revenue is the appellant, and the appeal was filed by them. The decision to not press the appeal is based on the new policy outlined in the circular.

AI-generated summary — verify with the full judgment below

C/TAXAP/201/2019 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 201 of 2019 ========================================================== THE PR. COMMISSIONER OF INCOME TAX RAJKOT 2 Versus BHAVESH HARIKISHANDAS KAMDAR C/O. JAYESH H. KAMDAR ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 MS VAIBHAVI K PARIKH(3238) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA and HONOURABLE MR.JUSTICE A.C. RAO

Date : 09/09/2019

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/201/2019 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) (A. C. RAO, J) aruna Page 2 of 2

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