COMMISSIONER OF INCOME TAX - CENTRAL - I vs. VIJAYKUMAR D GUPTA

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TAXAP/266/2012HC GujaratGJHC24042836201227 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 decided to dispose of the appeal in accordance with Circular No. 17/2019. The reasoning was based on the Revenue's submission that the appeal was not pressed due to the low tax effect, aligning with the policy outlined in the circular. The circular specifies a monetary limit of Rs. 1,00,00,000 for appeals before the High Court. The court noted that if any difficulty arises, the Revenue reserves the liberty to revive the tax appeal. No specific findings on the merits of the original assessment or the grounds of appeal were made.

What were the facts?

This matter concerns a Tax Appeal filed by the Commissioner of Income Tax - Central - I (the Revenue) against Vijaykumar D Gupta (the assessee). The appeal was listed for an appropriate order by the High Court of Gujarat at Ahmedabad. The primary reason for the listing and subsequent disposal of the appeal was its low tax effect, as per Circular No. 17/2019 dated August 8, 2019, issued by the Central Board of Direct Taxes. The Revenue indicated that the appeal was not pressed due to this low tax effect.

What were the issues?

1. Whether the appeal should be dismissed due to low tax effect, in light of Circular No. 17/2019? The Revenue argued that the appeal was not pressed in view of the low tax effect, citing Circular No. 17/2019. The assessee's arguments are not recorded in the judgment. The Circular provides monetary limits for filing appeals before various authorities, including the High Court, which is Rs. 1,00,00,000.

AI-generated summary — verify with the full judgment below

C/TAXAP/266/2012 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 266 of 2012 ================================================================ COMMISSIONER OF INCOME TAX - CENTRAL - I Versus VIJAYKUMAR D GUPTA ================================================================ Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 MR B S SOPARKAR(6851) 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/266/2012 ORDER 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

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) Vahid Page 2 of 2

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