COMMISSIONER OF INCOME TAX AHMEDABAD IV vs. JAY SOMNATH IRON WORKS
What did the High Court hold?
The High Court noted that the appeal was not pressed by the Revenue in view of the low tax effect, as per Circular No. 17/2019. This circular specifies monetary limits for appeals, with appeals before the High Court having a limit of Rs. 1,00,00,000. Since the appeal was not pressed, the High Court disposed of the appeal accordingly. The court reserved the liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific finding on the merits of the original dispute was made.
What were the facts?
This is a Tax Appeal filed by the Commissioner of Income Tax, Ahmedabad IV, against Jay Somnath Iron Works. The appeal was notified for an appropriate order by the Registry. The appeal is being disposed of due to its low tax effect, in accordance with 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 not pressed by the appellant.
What were the issues?
1. Whether the appeal should be entertained given the low tax effect, in light of Circular No. 17/2019. The Revenue's contention is that the appeal is not pressed due to the low tax effect as per the aforementioned circular. The judgment does not record any specific arguments from the assessee's side regarding this issue.
AI-generated summary — verify with the full judgment below
C/TAXAP/35/2014 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 35 of 2014 ========================================================== COMMISSIONER OF INCOME TAX AHMEDABAD IV Versus JAY SOMNATH IRON WORKS ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 MR SN DIVATIA(1378) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATH and HONOURABLE MR. JUSTICE J.B.PARDIWALA
Date : 31/07/2020
ORAL ORDER (PER : HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATH) 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. Page 1 of 2
C/TAXAP/35/2014 ORDER 3. According to the new policy as reflected from the Circular referred to above, the table for monetary limits is as follows: 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 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. (VIKRAM NATH, CJ) (J. B. PARDIWALA, J) ALI ISTAYAK Page 2 of 2
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