COMMISSIONER OF INCOME TAX-V vs. SONAL D VORA
What did the High Court hold?
The High Court of Gujarat at Ahmedabad decided to dispose of the tax appeal. The decision was based on the Circular No. 17/2019, dated 8th August, 2019, which provides monetary limits for filing appeals. The circular indicates that appeals before the High Court with a tax effect below Rs. 1,00,00,000 are generally not to be pursued. The court noted that the appeal was not pressed in view of the low tax effect and the policy reflected in the circular. The court reserved liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific finding on the merits of the original assessment or the dispute was recorded.
What were the facts?
This matter concerns a Tax Appeal filed by the Commissioner of Income Tax-V (the Revenue) against Sonal D Vora (the assessee). The appeal was listed for an appropriate order by the Registry. The appeal was notified due to its low tax effect. The High Court of Gujarat at Ahmedabad was considering the appeal.
What were the issues?
1. Whether the appeal should be disposed of in view of the low tax effect, considering the Circular No. 17/2019 dated 8th August, 2019 issued by the CBDT. The Revenue's contention was that the appeal was not pressed due to the low tax effect, as per the aforementioned circular. No specific arguments were recorded for the assessee.
AI-generated summary — verify with the full judgment below
C/TAXAP/396/2013 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 396 of 2013 ========================================================== COMMISSIONER OF INCOME TAX-V Versus SONAL D VORA ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 NOTICE UNSERVED(8) for the Opponent(s) No. 1 RULE NOT RECD BACK(63) 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/396/2013 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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