COMMISSIONER OF INCOME TAX vs. MURARILAL RATANLAL AGARWAL

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TAXAP/275/2014HC GujaratGJHC24044780201427 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 held that the captioned appeals were not pressed by the appellant (Revenue) in view of the low tax effect, as per Circular No. 17/2019. The circular establishes monetary limits for appeals, with appeals before the High Court having a limit of Rs. 1,00,000. Consequently, the Court disposed of the appeals accordingly. The Revenue was granted liberty to revive the tax appeals in case of any difficulty. No specific findings were made on the merits of the original assessment or the orders passed by lower authorities, as the appeals were decided on procedural grounds related to the revenue's policy on low tax effect appeals.

What were the facts?

The Commissioner of Income Tax filed two tax appeals (R/TAX APPEAL NO. 274 of 2014 and R/TAX APPEAL NO. 275 of 2014) before the High Court of Gujarat at Ahmedabad against the respondent, Murarilal Ratanlal Agarwal. The appeals were notified for an appropriate order due to low tax effect. The Court referred to Circular No. 17/2019, dated August 8, 2019, issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, which outlines monetary limits for filing appeals. The appeals were not pressed by the appellant in view of this circular and the low tax effect.

What were the issues?

1. Whether the appeals should be disposed of in light of Circular No. 17/2019, dated August 8, 2019, due to low tax effect? Assessee's Contention: The assessee did not explicitly argue any points as the appeals were not pressed by the revenue. Revenue's Contention: The revenue submitted that the appeals were not pressed in view of the low tax effect and the policy outlined in Circular No. 17/2019, which sets monetary limits for appeals before various authorities, including the High Court at Rs. 1,00,000.

AI-generated summary — verify with the full judgment below

C/TAXAP/274/2014 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 274 of 2014 With R/TAX APPEAL NO. 275 of 2014 ========================================================== COMMISSIONER OF INCOME TAX Versus MURARILAL RATANLAL AGARWAL ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 MR TEJ SHAH(5743) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA and HONOURABLE MR. JUSTICE BHARGAV D. KARIA

Date : 27/01/2020 COMMON ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1 The Registry has notified these appeals for the purpose of passing an appropriate order. The captioned appeals have been notified because of the low tax effect. The 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 These 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 to above, the table for monetary limits is as follows: Page 1 of 2

C/TAXAP/274/2014 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, these appeals are disposed of accordingly. In case of any difficulty, we reserve the liberty for the Revenue to revive the tax appeals. (J. B. PARDIWALA, J) (BHARGAV D. KARIA, J) CHANDRESH Page 2 of 2

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