PRINCIPAL COMMISSIONER OF INCOME TAX 2 vs. HITACHI HOME AND LIFE SOLUTIONS (INDIA) LTD

PDF · subscribers

TAXAP/280/2015HC GujaratGJHC24047753201527 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 tax appeal is not pressed in view of the low tax effect, having regard to Circular No. 17/2019 dated 8th August, 2019. The circular specifies monetary limits for filing appeals before various authorities, including the High Court, which is Rs. 1,00,000. The judgment does not explicitly state the tax effect in this specific case, but the decision to dispose of the appeal is based on this circular and the fact that the appeal is not pressed. The court disposed of the appeal accordingly and reserved liberty for the Revenue to revive it in case of any difficulty. No other issues were decided on merits.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax against Hitachi Home and Life Solutions (India) Ltd. The appeal was notified for an order due to low tax effect. The appeal was filed against an order passed by an authority under the Income Tax Act. The specific assessment year(s) and the amount in dispute are not explicitly stated in the judgment, but the appeal's disposal is based on monetary limits set by a circular. The procedural history involves the appeal being filed and then brought before the High Court for a decision.

What were the issues?

1. Whether the appeal should be dismissed due to low tax effect, as per Circular No. 17/2019 dated 8th August, 2019? This is a question of law. The assessee's contention is that the appeal is not pressed due to the low tax effect, aligning with the circular. The revenue's contention is not recorded, but the appeal is being disposed of based on the circular.

AI-generated summary — verify with the full judgment below

C/TAXAP/280/2015 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 280 of 2015 ========================================================== PRINCIPAL COMMISSIONER OF INCOME TAX 2 Versus HITACHI HOME AND LIFE SOLUTIONS (INDIA) LTD ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 RULE SERVED(64) 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/280/2015 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

Recent GST High Court judgments

Search GST case law →