COMMISSIONER OF INCOME TAX vs. SHARADKUMAR P MAJITHIA

PDF · subscribers

TAXAP/2166/2009HC GujaratGJHC24041088200909 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 both tax appeals were disposed of in view of the low tax effect, as per Circular No. 17/2019. The court explicitly stated that the appeals were not pressed by the Revenue in light of this circular and the established monetary limits. The reasoning was based on the new policy of the Government of India regarding the monetary limits for filing appeals. The operative direction was to dispose of both appeals accordingly. The court also reserved liberty for the Revenue to revive the tax appeals in case of any difficulty. No specific issue was left undecided; the appeals were disposed of based on the stated policy.

What were the facts?

The Gujarat High Court was considering two tax appeals, C/TAXAP/1880/2008 and R/TAX APPEAL NO. 2166 of 2009, filed by the Commissioner of Income Tax against Sharadkumar P. Majithia. The appeals were listed for appropriate orders due to low tax effect. The court noted that the appeals were to be disposed of in light of Circular No. 17/2019, dated August 8, 2019, issued by the Central Board of Direct Taxes, which revised monetary limits for filing appeals. The circular established 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).

What were the issues?

1. Whether the tax appeals filed by the Revenue should be dismissed due to low tax effect, in accordance with the policy outlined in Circular No. 17/2019? The Revenue argued that the appeals were not pressed due to the low tax effect, referencing Circular No. 17/2019. The Assessee did not present any arguments as the appeals were not pressed by the Revenue. The judgment does not record any specific arguments from the Assessee.

AI-generated summary — verify with the full judgment below

C/TAXAP/1880/2008 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1880 of 2008 With R/TAX APPEAL NO. 2166 of 2009 ========================================================== COMMISSIONER OF INCOME TAX Versus SHARADKUMAR P MAJITHIA ========================================================== Appearance: MR PRANAV DESAI(290) for the Appellant(s) No. 1 MRS SWATI SOPARKAR(870) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA and HONOURABLE MR.JUSTICE A.C. RAO

Date : 09/09/2019

COMMON ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. The Registry has notified the captioned appeals for the purpose of passing appropriate orders. The captioned appeals have been notified because of the low tax effect. These appeals are 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. Both the tax appeals are 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 Page 1 of 2

C/TAXAP/1880/2008 ORDER to above, the table for monetary limits is as follows: 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, both the appeals are 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

Recent GST High Court judgments

Search GST case law →