COMMISSIONER OF INCOME TAX (TDS) vs. ASHAPURA MINECHEM LTD

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TAXAP/223/2015HC GujaratGJHC24047738201527 January 2020Bench: HONOURABLE MR. JUSTICE J.B.PARDIWALA,HONOURABLE MR. JUSTICE BHARGAV D. KARIA2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Gujarat at Ahmedabad decided to dispose of the tax appeal. The Court acknowledged that the appeal was not pressed by the appellant (Revenue) due to the low tax effect, referencing Circular No. 17/2019. This circular sets a monetary limit of Rs. 1,00,000 for appeals before the High Court. Consequently, the appeal was disposed of in accordance with this policy. The Court also reserved the liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific finding was made on the merits of the original dispute, as the disposal was based on procedural and policy grounds.

What were the facts?

The Commissioner of Income Tax (TDS) filed a tax appeal before the High Court of Gujarat at Ahmedabad against Ashapura Minechem Ltd. The appeal was notified for an appropriate order due to low tax effect. The court was to dispose of the appeal in light of Circular No. 17/2019, dated August 8, 2019, issued by the Central Board of Direct Taxes. This circular outlines monetary limits for filing appeals. The appeal was filed by the Revenue, and the assessment year(s) are not explicitly stated in the provided text.

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) Assessee's Contention: The assessee is not recorded as having made any specific arguments in this excerpt. The appeal is noted as 'not pressed' by the appellant (Revenue). Revenue's Contention: The Revenue has not pressed the appeal in view of the low tax effect, citing Circular No. 17/2019, dated August 8, 2019. The circular establishes monetary limits for appeals before various authorities, including the High Court, which is Rs. 1,00,000.

AI-generated summary — verify with the full judgment below

C/TAXAP/223/2015 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 223 of 2015 ========================================================== COMMISSIONER OF INCOME TAX (TDS) Versus ASHAPURA MINECHEM LTD ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 HRISHIKESH D WAGHELA(7965) for the Opponent(s) No. 1 MR SHAKEEL A QURESHI(1077) 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/223/2015 ORDER Sr. No. Appeals/SLPs in Incometax matters Monetary Limit (Rs.) 1 Before Appellate Tribunal 50,00,000 2 Before High Court 1,00,000 3 Before Supreme Court 2,00,000 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) CHANDRESH Page 2 of 2

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