COMMISSIONER OF INCOME TAX - RAJKOT - II vs. AGRICULTURE PRODUCE MARKET COMMITTEE

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TAXAP/33/2012HC GujaratGJHC24042721201227 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 was not pressed by the Revenue in view of the low tax effect, as per Circular No. 17/2019. The Circular establishes revised monetary limits for appeals, with appeals before the High Court having a limit of Rs. 1,00,00,000. Since the appeal was notified for an order due to low tax effect, it was understood that the disputed amount fell below this limit. Consequently, the appeal was disposed of in accordance with this policy. The court also granted liberty to the Revenue to revive the tax appeal if any difficulty arose. No specific issue regarding the merits of the assessment was decided.

What were the facts?

The Gujarat High Court was considering a tax appeal filed by the Commissioner of Income Tax - Rajkot - II against the Agriculture Produce Market Committee. The appeal, identified as R/TAX APPEAL NO. 33 of 2012, was listed for an order due to a low tax effect. The court noted that the appeal was not pressed by the appellant in light of Circular No. 17/2019, dated August 8, 2019, issued by the Central Board of Direct Taxes. This circular outlines revised monetary limits for filing appeals. The court also 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 as per Circular No. 17/2019? The Revenue argued that the appeal was not pressed in view of the low tax effect and the policy outlined in Circular No. 17/2019. The Assessee's contentions are not recorded in the judgment. The Circular No. 17/2019 sets monetary limits for appeals before various authorities, including the High Court, which is Rs. 1,00,00,000. The appeal was notified for an order due to low tax effect, implying the disputed amount fell below this threshold.

AI-generated summary — verify with the full judgment below

C/TAXAP/33/2012 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 33 of 2012 ========================================================== COMMISSIONER OF INCOME TAX - RAJKOT - II Versus AGRICULTURE PRODUCE MARKET COMMITTEE ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 MR CHIRAG B PATEL(3679) 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/33/2012 ORDER Sr. No. Appeals/SLPs in Incometax 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) (BHARGAV D. KARIA, J) aruna Page 2 of 2

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