COMMISSIONER OF INCOME TAX CENTRAL-II vs. SHAMBHUBHAI MAHADEV AHIR

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TAXAP/2217/2010HC GujaratGJHC24046362201007 January 2022Bench: HONOURABLE MR. JUSTICE J.B.PARDIWALA,HONOURABLE MS. JUSTICE NISHA M. THAKORE2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal decided that the appeal should be disposed of in view of the low tax effect, as per Circular No. 17/2019, dated 8th August 2019. The circular specifies a monetary limit of Rs. 1,00,00,000 for appeals before the High Court. The court acknowledged that the appeal was not pressed by the Revenue due to this low tax effect. The operative direction is that the appeal is disposed of accordingly. The court also reserved the liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific issue was left undecided, as the appeal was disposed of on procedural grounds related to the circular.

What were the facts?

This is a Tax Appeal filed by the Commissioner of Income Tax Central-II against the assessee, Shambhubhai Mahadev Ahir. The appeal was listed for passing an appropriate order by the High Court of Gujarat at Ahmedabad. The appeal was notified due to its low tax effect. The judgment references Circular No. 17/2019, dated 8th August 2019, issued by the Central Board of Direct Taxes, which provides monetary limits for filing appeals. The appeal was disposed of in light of this circular and the low tax effect. The court reserved liberty for the Revenue to revive the appeal in case of any difficulty.

What were the issues?

1. Whether the appeal should be dismissed due to low tax effect, considering Circular No. 17/2019? (Question of law) The Revenue argued that the appeal is not pressed in view of the low tax effect, as per Circular No. 17/2019, dated 8th August 2019. The circular establishes monetary limits for appeals before various authorities, including the High Court, which is Rs. 1,00,00,000. The judgment does not record any specific arguments from the assessee.

AI-generated summary — verify with the full judgment below

C/TAXAP/2217/2010 ORDER DATED: 07/01/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 2217 of 2010 ========================================================== COMMISSIONER OF INCOME TAX CENTRAL-II Versus SHAMBHUBHAI MAHADEV AHIR ========================================================== Appearance: MR MANISH R. BHATT, SENIOR ADVOCATE FOR M R BHATT & CO. (5953) for the Appellant(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/2217/2010 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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